Assessment u/s 153A - Time limit for completion of assessments ...

Court Rules Fresh Assessment Order u/s 153A Barred by Sections 153(3) and 153(4) of Income Tax Act.

March 4, 2023

Case Laws Income Tax HC

Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order dated 07.01.2016, is barred under the provisions to Section 153(3) and 153(4) of the Act, is merited. - We also express our displeasure in the manner the present matter has been dealt with by the concerned officer. - HC

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Assessment u/s 153A - Time limit for completion of assessments ...

Court Rules Fresh Assessment Order u/s 153A Barred by Sections 153(3) and 153(4) of Income Tax Act.

March 4, 2023

Case Laws Income Tax HC

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