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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Reopening of assessment – Period of limitation u/s 153 - ...


Assessment Reopening u/s 153 Not Bound by Section 149 Time Limits for Certain Findings or Directions.

August 20, 2014

Case Laws     Income Tax     HC

Reopening of assessment – Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - bar of limitation under section 149 would not be applicable - HC

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