Validity of assessment order u/s 144-C (4) - period of ...

Assessment Order Validity u/s 144-C(4) Challenged; Extensions Only Apply to Objections, Not Order Passing Deadlines.

April 30, 2022

Case Laws Income Tax HC

Validity of assessment order u/s 144-C (4) - period of limitation - Neither Circular no.8/2021 nor notification no.74/2021 dated 25.6.2021 or press release dated 25.6.2021 would help respondent no.1. - it only provides for extension of time for filing of objections. It does not extend time for passing order under sub-section 4 of Section 144-C of the Act. In any case, even if, we proceed on the basis that, it would extend time to pass orders, still, as admitted in affidavit in reply itself, time to pass such order would have expired on 30.6.2021. - HC

View Source

← Previous Next →

Validity of assessment order u/s 144-C (4) - period of ...

Assessment Order Validity u/s 144-C(4) Challenged; Extensions Only Apply to Objections, Not Order Passing Deadlines.

April 30, 2022

Case Laws Income Tax HC

You may also like:

Extension in deadlines for submission of applications under MEIS for exports made in the 4 months period, Sept 2020 to Dec 2020 - Notification

Notification No. 23/2024-Customs amends the original Notification No. 64/2023-Customs by substituting the deadline mentioned in Column (4) of the Table against S. No. 1....

The Supreme Court addressed two key issues: 1) Whether an application u/s 29A(4) of the Arbitration and Conciliation Act, 1996 for extension of the Arbitral Tribunal's...

Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4)...

Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013 - Circular

Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s...

Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction...

HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of...

Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of...

Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to...

Relaxation of additional Fees and extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 e-forms under the Companies Act, 2013 till 29-11-2016

Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

Invocation of section 144 - estimation of income - When an assessment is completed u/s. 144 of the Act by applying the net profit rate on the turnover, addition u/s....

Quick Updates: