Revision u/s 263 by CIT - Period of limitation - In the light of ...

Income Tax

November 3, 2022

Revision u/s 263 by CIT - Period of limitation - In the light of provisions of section 3(1)(a) of Relaxation Act, 2020 & notification dt. 31/12/2020 r.w. press release, we witnessed that, the time limit within which revision action ought to have completed was extended upto 31/03/2021, thus, initiation of revisionary proceedings by issue of SCN and completion by passing an order of revision is saved of limitation - AT

View Source

← Previous Next →

Revision u/s 263 by CIT - Period of limitation - In the light of ...

Income Tax

November 3, 2022

You may also like:

Correction of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not stand to reason that the date of filing of Form-1 and date for...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing...

CGST exempt goods notified under section 11 (1) - Notification as amended

Service tax registration form ST 1 amended to include accounting codes - Notification

Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

Regarding Information in form T-1. - Notification

Form DIN 1 amended. - Notification

Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will...

Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed....

Refund claim rejected - bar of limitation - Relevant date - Since, the second component of the limitation i.e. the relevant date from which the limitation period is to...

Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3)...

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications...

Quick Updates: