Validity of assessment - period of limitation - Explanation 1 ...

Case Laws Income Tax

December 11, 2019

Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a reference to the Valuation Officer u/s 142A(1) and does not talk about the extension of time if the reference is made u/s 55A or u/s 50C

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Validity of assessment - period of limitation - Explanation 1 ...

Case Laws Income Tax

December 11, 2019

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