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Income Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Validity of assessment order u/s 144-C (4) - period of ...

Income Tax

April 30, 2022

Validity of assessment order u/s 144-C (4) - period of limitation - Neither Circular no.8/2021 nor notification no.74/2021 dated 25.6.2021 or press release dated 25.6.2021 would help respondent no.1. - it only provides for extension of time for filing of objections. It does not extend time for passing order under sub-section 4 of Section 144-C of the Act. In any case, even if, we proceed on the basis that, it would extend time to pass orders, still, as admitted in affidavit in reply itself, time to pass such order would have expired on 30.6.2021. - HC

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