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2023 (6) TMI 129 - MADRAS HIGH COURTTP Adjustment - period of limitation - Whether order of the TPO as barred by limitation u/s 92CA(3A)? - As contended sixty days period expired on 31.10.2019 and therefore, the impugned order of TPO the second respondent herein is barred by limitation - HELD THAT:- Since the Division Bench of this Court has already considered the very same issue, that has been raised in this writ petition, the benefit granted to those petitioners must also enure to the benefit of this writ petitioner also. Accordingly, the impugned order dated 01.11.2019 is hereby quashed on the ground that the same is barred by limitation and it has been passed beyond the time limit fixed under Section 92CA(3A) of the Income Tax Act.
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