Reopening of assessment u/s 147 - limitation period prescribed ...

Income Tax

January 17, 2020

Reopening of assessment u/s 147 - limitation period prescribed under Section 149(3) - the assessment related to 2008-09 and that the time limit for issuance of notice under Section 148 of the Act which is two years, had expired in the year 2010-11, before the amendment came into force. - Revenue appeal dismissed.

View Source

← Previous Next →

Reopening of assessment u/s 147 - limitation period prescribed ...

Income Tax

January 17, 2020

You may also like:

Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for...

Reopening of assessment u/s 147 - Time limit for notice - Scope of new provision section 148A - The High Court following the decision of Apex Court has held that, since...

Reopening of assessment u/s 147 - Time limit for notice - since the time period for issuance of reassessment notice for assessment year 2013-14 stood extended until 30th...

Reopening of assessment u/s 147 - barred by limitation - in view of express language of 1st proviso to Section 149(1), legislative mandate required that no notice could...

Reopening of assessment u/s 147 - Extended Period - Under no circumstances the extended period available in clause (b) of sub-section (1) of Section 149 which we may...

Reopening of assessment u/s 147 - scope of mandatory procedure prescribed u/s 148A - relation between Relaxation Act, 2020 and Finance Act, 2021 - enhanced/reduced time...

Reopening of assessment u/s 147 - period of limitation - the issue relating to limitation is not a curable defect for the Revenue to invoke Section 292B of the Act.

Reopening of assessment - limitation of four years - Unlike section 153, Section 149 has no statutory exception to exclude the time during which the Court stayed the proceedings.

Reopening of assessment u/s 147 - period of limitation - Once the notice under Section 148 of the Act is issued within the period of limitation by despatching the notice...

Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - assessment for assessment year...

Quick Updates: