Since the assessment year 1999-2000 and 2000-2001 became final ...

Income Tax Officer barred from reopening assessments for 1999-2000 and 2000-2001 due to pre-amendment Section 142A.

December 29, 2016

Case Laws Income Tax HC

Since the assessment year 1999-2000 and 2000-2001 became final prior to 30th September, 2004, i.e. the introduction of the amended Section 142A, the respondent No.1/ITO could not have reopened the issue in February, 2005 - HC

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Since the assessment year 1999-2000 and 2000-2001 became final ...

Income Tax Officer barred from reopening assessments for 1999-2000 and 2000-2001 due to pre-amendment Section 142A.

December 29, 2016

Case Laws Income Tax HC

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