Initiation of proceedings as barred by limitation - proviso to ...

Section 153C proceedings initiated in 2014 cover Assessment Years 2009-10 to 2014-15; AY 2008-09 is time-barred.

July 11, 2019

Case Laws Income Tax AT

Initiation of proceedings as barred by limitation - proviso to section 153C - satisfaction to initiate proceedings u/s 153C was arrived on 15.09.2014 and the six Assessment Years immediately preceding the same would commence from Assessment Year 2009-10 and end with Assessment Year 2014-15 - hence Assessment Year 2008-09 is outside the ambit of section 153C

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Initiation of proceedings as barred by limitation - proviso to ...

Section 153C proceedings initiated in 2014 cover Assessment Years 2009-10 to 2014-15; AY 2008-09 is time-barred.

July 11, 2019

Case Laws Income Tax AT

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