9911796707
TMI BlogTime limits for completion of assessment or reassessments.X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the return was due; (b) any order of reassessment under section 159 after the expiry of a period of twenty-one months from the end of the financial year— (i) in which the last of the authorisations was executed in the case of a person where search and seizure was carried out under section 135 or the material was obtained in pursuance to a requisition under section 136; (ii) in which any mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the revival of any proceeding under this Code, after the expiry of a period of one year from the end of the financial year in which the order of revival of the proceedings is received by the Commissioner. (2) Notwithstanding anything a reference has been made to the Transfer Prices Officer under section 153 in sub-section (1), the Assessing Officer shall, in a case where not make an order of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for Advance Pricing Agreement is filed by the assessee and ending with— (i) the date on which the order rejecting the application is received by the Commissioner; or (ii) the date on which the copy of the Advance Pricing Agreement, entered under section 118, is received by the Commissioner; (b) the time taken in reopening the whole or any part of the proceeding or in giving an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the order rejecting the application, or the date on which the advance ruling pronounced by it, is received by the Commissioner under sub-section (9) or, as the case may be, sub-section (13) of that section; (g) the period commencing from the date on which an application is made before the Income tax Settlement Commission under sub-section (1) of section 273 and ending with the date on which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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