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Shyamal Sarkar Versus Commissioner of Income Tax, Siliguri

2017 (7) TMI 431 - SUPREME COURT

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) TMI 11 - CALCUTTA HIGH COURT]. - HC .....

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at the delay is of 150 days under Section 158BE2 (b). If the period of audit comprising of 163 days is to be excluded, the natural consequence will be that the assessment was within time. The defect, if any, in the proceeding which culminated into th .....

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