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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Time limit for issuance of notice u/s 143(2) for scrutiny ...


High Court Rules Section 143(2) Notice Period Starts from Extended ITR-V Filing Date, Clarifying Electronic Filing Procedure.

January 10, 2018

Case Laws     Income Tax     HC

Time limit for issuance of notice u/s 143(2) for scrutiny assessment u/s 143(3) - furnishing of ITR-V forms in case of electronic filing of return - Period to be computed from expiry of 30 days from the date of filing of ITR or from the extended date - question of law framed in this case answered in favour of the assessee - HC

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