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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Order u/s. 143(3) as barred by limitation - 30/12/2017 and ...


Assessment Order u/s 143(3) Valid Despite Weekend Delay; Dispatched January 1, 2018, Not Time-Barred.

September 11, 2020

Case Laws     Income Tax     AT

Order u/s. 143(3) as barred by limitation - 30/12/2017 and 31/12/2017 were Saturday and Sunday being Government holidays. Being so, the assessment order was rightly sent by Speed Post on 01/01/2018 and it cannot be said that the assessment order was barred by limitation. - AT

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