Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 495 - HC - Income TaxProvisional attachment to protect revenue in certain cases - Extension of time limit to two years pending assessment or 60 days after the date of order of assessment or reassessment, whichever is later - HELD THAT:- In this case, the order of assessment has been passed on 19.08.2021 and thus the period of 60 days after the date of order of assessment, as per the proviso, would expire on 19.10.2021. There can be no further extension of time in terms of Section 281B and the impugned attachment dated 17.02.2021 has thus elapsed, pending Writ Petition.
|