Home Highlights February 2023 Year 2023 This

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1. Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of fresh assessment in...

2. Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT...

3. Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to...

4. Revision u/s 263 - period of limitation - We adopting a cautious but not a pedantic approach, though, refrain from restraining the A.O from proceeding with the...

5. Revision u/s 263 - impugned notice which seeks to give effect to an order u/s 263 for revision u/s 143(3) falls u/s 153(3) and not u/s 153 (2A) - there is no limitation...

6. 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...

7. Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed -...

8. Revision u/s 263 - pray for stay of operation of order u/s 263 - As the limitation provided u/s. 153(2A) would expire by the time of the appeal is disposed of - stay...

9. TP Adjustment - Period of limitation u/s 153(2A) - Scope of amendment w.e.f. 1.4.2016 - retrospective effect - Legislative intention - the proceedings drawn, admittedly...

10. Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC

11. Revision u/s 263 - Period of limitation - To be commenced from original assessment order or re-assessment order u/s 147 - In the case on hand, the jurisdiction under...

12. Transfer Pricing Adjustments - Validity of the order passed u/s. 92CA(3) - period of limitation - 60 days have to be counted prior to the date of last date of limitation...

13. Assessment u/s 143(3) r.w.s 144C - Period of limitation u/s 153 - Issuance of direction by the JCIT u/s 144A - The issuance of the direction and the communication of...

14. Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 -...

15. Reassessment u/s 147 r.w.s 143(3) - period of limitation - issuing another notice after issuing notice u/s 143(2) within prescribed period of limitation - exclusion of...