2018 (8) TMI 115 - SCH - Income Tax

Period of limitation available with the Assessing Officer for completing the assessment - Whether the Appellate Tribunal is correct in holding that the assessment u/s. 143(3) r.w.s. 254 should be completed within 9 months from the end of the financial year of Tribunal s Remand Order i.e. upto 31/12/2010 disregarding the specific provision u/s. 153(3) of the Act? - addition of interest - Held that - Special Leave Petition is dismissed on the ground of delay.