Assessment u/s. 144C(13) - time limit for completion of the ...

Assessment Order u/s 144C(13) Deemed Time-Barred; TOLA Relaxation Provisions Not Applicable.

December 28, 2022

Case Laws Income Tax AT

Assessment u/s. 144C(13) - time limit for completion of the assessment order u/s. 144C(13) - The relaxation under TOLA would not be applicable to the assessment orders passed in consequence to the DRP directions received by the Assessing Officer on 20.03.2021. The assessment order passed on 30.09.2021 was time barred. - AT

View Source

← Previous Next →

Assessment u/s. 144C(13) - time limit for completion of the ...

Assessment Order u/s 144C(13) Deemed Time-Barred; TOLA Relaxation Provisions Not Applicable.

December 28, 2022

Case Laws Income Tax AT

You may also like:

Notice issued u/s 148 beyond the limitation period prescribed under erstwhile provisions of section 149(1)(b) is barred by limitation, even after considering the...

The ITAT Delhi held that the assessment u/s 144C(13) was time-barred, questioning the legality of the final assessment order. Referring to the case of GS Chatha Rice...

Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the...

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...

The High Court examined the validity of reassessment notices issued u/s 148 of the Income Tax Act, considering the sanction requirement u/s 151 and the impact of the...

Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -...

Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - AT

Validity of reopening of assessment - period of limitation to issue notice - validity of a notice issued under Section 148/148A - scope of Taxation and other laws...

Assessment u/s 144C(13) - Time limit for completion of assessments and reassessments - Sub-section (13) to Section 144C, in my view, imposes a restriction on the...

HC held that the Assessment Order u/s 153C was not time-barred due to COVID-19 related limitation extensions. The statutory period for passing the order would have...

Customs broker's license revocation order set aside due to lack of evidence for alleged violations. Key findings: no proof of misdeclaration or undervaluation to...

Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there...

Validity of reopening of assessment u/s 147 - The tribunal sided with the assessee on the key issue of the legality of the re-assessment notice under section 148. It was...

The Income Tax Appellate Tribunal (ITAT) held that the reassessment notices issued u/s 148 of the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16...

The court held that even if a debt is time-barred, the issuance of a cheque towards such debt creates a fresh legally enforceable liability u/s 25(3) of the Indian...

Quick Updates: