Revision u/s 263 - period of limitation for revision order - The ...

Validity of CIT's Revision Order u/s 263 Challenged Due to Expired Limitation Period.

June 13, 2016

Case Laws Income Tax AT

Revision u/s 263 - period of limitation for revision order - The order passed by the CIT was admittedly issued only on 01-05-13 diapatched by post only on 08-05-13 and served on assessee later and it was in his custody till 01-05-2013 and was issued only on 01-05-13. In other words it was the order was issued only after 01-05- 2013 after the expiry of the period of limitation - AT

View Source

← Previous Next →

Revision u/s 263 - period of limitation for revision order - The ...

Validity of CIT's Revision Order u/s 263 Challenged Due to Expired Limitation Period.

June 13, 2016

Case Laws Income Tax AT

You may also like:

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Extenuation of period of Limitation - Period for reopening of an assessment was already expired - extending the period of limitation from 5 years to 6 years to be not...

Initiation of CIRP - time limitation - In respect of the invoices raised in the year 2013 the prescribed period of limitation being three years in terms of Article 137...

HC ruled that the period from 13th March 2018 to 26th November 2019 shall be excluded in computing the limitation period for suit filing under Section 14 of Limitation...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already...

Orders passed u/s 92CA(3) barred by limitation by one day - The period of 21 months therefore, expires on 31-12-2019 that must stand excluded since Section 92CA(3A)...

The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of...

The Rajasthan High Court examined the validity of revision proceedings u/s 263 concerning the period of limitation. The issue was whether the period of limitation for...

The period of limitation for filing a petition u/s 34 of the Arbitration Act commenced from 1st July 2022, excluding 30th June 2022 when the award was received. The...

NCLAT dismissed the appeal challenging admission of Sec 7 IBC application. Two key issues were addressed: authorization and limitation period. The Assistant General...

Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period...

Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing...

HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the...

Quick Updates: