Period of reference us 144B-144BA to be excluded for limitation u/s 153 except where IAC/CIT exercises powers, performs functions of ITO-Supreme Court
May 23, 2016
Income Tax, Supreme Court
Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s 153. Section 144B not to apply only in that case where the IAC exercises the powers or performs the functions of an ITO-Supreme Court. Case Law Details: Civil …