Wen there is no express provision limiting issuance of notice ...

No time limit on issuing notice u/s 142(1) of Income Tax Act; no implied restriction within one year.

August 19, 2012

Case Laws Income Tax AT

Wen there is no express provision limiting issuance of notice u/s 142 (1) within the period of one year from the end of the relevant assessment year, no such limitation can be read into the provision - AT

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Wen there is no express provision limiting issuance of notice ...

No time limit on issuing notice u/s 142(1) of Income Tax Act; no implied restriction within one year.

August 19, 2012

Case Laws Income Tax AT

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