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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Time limit for Completion of assessment u/s 153 – scrutiny ...


Income Tax Act: Assessment Not Completed in Time u/ss 153 and 143(3), Decision Against Revenue Authority.

August 5, 2014

Case Laws     Income Tax     HC

Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the appellate authorities - decided against revenue - HC

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