Assessment u/s 153 - period of limitation - amended provisions ...

Section 153(2A) of Income Tax Act: Complete Set-Aside Assessments Within One Year After Appellate Order Received Post-April 1, 2000.

April 26, 2019

Case Laws Income Tax AT

Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation

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Assessment u/s 153 - period of limitation - amended provisions ...

Section 153(2A) of Income Tax Act: Complete Set-Aside Assessments Within One Year After Appellate Order Received Post-April 1, 2000.

April 26, 2019

Case Laws Income Tax AT

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