Assessment u/s 153A - period of limitation - Section 153A was ...

Income Tax

August 3, 2023

Assessment u/s 153A - period of limitation - Section 153A was introduced in the Act notwithstanding the provisions, inter alia, of Sections 147 and Section 148. Hence, when no proceedings were taken under Section 153A, after the requisition made u/s 132, the Assessing Authority is disabled from proceeding for any assessment. - HC

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Assessment u/s 153A - period of limitation - Section 153A was ...

Income Tax

August 3, 2023

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