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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of proceedings u/s 153A - abatement of the proceedings ...

Income Tax

August 23, 2019

Validity of proceedings u/s 153A - abatement of the proceedings before the ITSC - the order passed by the ITSC on 4th August, 2016 is an order u/s 245D(4) it enlarges the period of extension of limitation by one year in terms of further proviso to Section 153 below Explanation 1 that would apply - hence the notices issued on 6th April, 2017 cannot be said to be time barred

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