Assessment u/s 143 r.w.s 153A - Period of limitation - Exclusion ...

July 31, 2021

Case Laws Income Tax AT

Assessment u/s 143 r.w.s 153A - Period of limitation - Exclusion of certain period - The assessee had filed a writ petition in the Hon’ble Allahabad High Court against the direction of Pr. CIT under section 142(2A) of the Act. This fact was communicated by the Assessee to the Auditor with a request to withhold the audit till the decision of the Court. - the assessment proceedings have not been stayed by an order or injunction of any Court - CIT(A) has gone wrong by invoking the provisions of Explanation-(b) to Section-153B - AT

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Assessment u/s 143 r.w.s 153A - Period of limitation - Exclusion ...

July 31, 2021

Case Laws Income Tax AT

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