TMI BlogRe-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6...Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period already expired - When the provision is amended enhancing the period of limitation from 5 years to 6 years, the issuance of notice is well within the jurisdiction, and no exception could be taken. - Notice sustained - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
