Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Block assessment - Period of Limitation of passing of the order ...

Case Laws     Income Tax

November 13, 2013

Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed from the last of the authorisation - HC

View Source

 


 

You may also like:

  1. Introduction of block assessment provisions in cases of search u/s 132 and requisition u/s 132A for early finalization of search assessments, coordinated investigation,...

  2. Block assessment u/s 158BC/158BE - Period of limitation - If the submission on behalf of the respective assessees that the date of the last authorization is to be...

  3. Section 153C provisions are inapplicable as notice was issued to 'other person' under this section. Computation of six-year block period preceding assessment year...

  4. Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was...

  5. Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to...

  6. Block assessment u/s 158BC - period of limitation u/s 158BE - In the case of the assessee herein on 07-11-2001, the investigation wing of department after almost one...

  7. Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC

  8. Assessment u/s 153A r.w.s. 153C - Block period - Period of limitation - Where two assessments may result, in the case of a searched entity and the related person, both...

  9. Rectification of error - Period of limitation - The High Court observed that, there is no limitation prescribed for passing order under Section 22(4) of the TNVAT Act,...

  10. Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments - The Delhi High Court meticulously analyzed the...

  11. Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

  12. Refund of pre-deposit - period of limitation - limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) - AT

  13. Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

  14. Period of limitation for filing an appeal - whether the appellate authority was justified in rejecting the appeal on the ground of limitation or not? - there was no...

  15. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

 

Quick Updates:Latest Updates