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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Condonation of delay in filing the return of income - Period of ...


Court Rules on Delay in Filing Tax Return; Scrutiny Period Starts from Single Judge's Order Date.

July 14, 2021

Case Laws     Income Tax     HC

Condonation of delay in filing the return of income - Period of limitation for scrutiny assessment - The prayer made by the learned counsel for the Income Tax department appears to be genuine prayer and therefore, in the present case, for the purpose of scrutiny, if any, and for the purpose of other proceedings also, the limitation shall start from the date the order has been passed by the learned Single Judge. - HC

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