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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Whether the assessment passed u/s 144 is barred by limitation - ...


High Court confirms ex parte assessment u/s 144 despite delayed special audit due to assessee's non-cooperation.

December 25, 2013

Case Laws     Income Tax     HC

Whether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Due to non-cooperation of the assessee, the A.O. was forced to pass the ex parte assessment order - assessment confirmed - HC

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