Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…
Time Limit for assessment-When ITAT simply restored matter to AO for fresh adjudication without any finding or direction, section 153(2A)…
Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s…