Limitation for passing a assessment order - Consequential order ...

Case Laws Income Tax

May 11, 2024

Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined the statutory provisions and concluded that the time limit applies to consequential orders following a remand by an appellate or revisional authority. The purpose of this provision is to ensure expeditious assessments and timely receipt of government dues. In the case at hand, despite specific directions from the Tribunal, the Assessing Authority failed to pass the consequential order within the prescribed time limit, leading to prejudice for the assessee.

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Limitation for passing a assessment order - Consequential order ...

Case Laws Income Tax

May 11, 2024

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