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Shyamal Sarkar Versus Commissioner of Income Tax Siliguri

Time barred assessment u/s 158BE(1)(b) - period of limitation - time taken for special audit under section 142(2A) - Held that:- The special leave petition is accordingly dismissed. HC order confirmed [2015 (5)11 - CALCUTTA HIGH COURT]. - HC has held that the audit commenced on 13th November 2000 and was concluded on 24th April, 2001. Thus 163 days were consumed in the audit. Therefore, the period of 163 days has to be excluded from the period of limitation. It is not also in dispute that th .....

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