Section 153

  • Income Tax

Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference

Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…

5 years ago
  • Income Tax

Time Limit for assessment complettion when ITAT simply restored matter to AO without any finding or direction

Time Limit for assessment-When ITAT simply restored matter to AO for fresh adjudication without any finding or direction, section 153(2A)…

7 years ago
  • Income Tax

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

Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s…

8 years ago