Validity of assessment order passed u/s 153A r.w.s. 143(3) - ...

Invalid Reference to Swiss Authorities Nullifies Limitation Period Extension in Assessment Order Dispute.

November 8, 2023

Case Laws Income Tax AT

Validity of assessment order passed u/s 153A r.w.s. 143(3) - Extension of period of limitation - reference made by the revenue to Swiss authorities - Since the reference is not a valid reference, the claim of the revenue that period of limitation is extended by one year under section 153B based on the reference is not tenable - AT

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Validity of assessment order passed u/s 153A r.w.s. 143(3) - ...

Invalid Reference to Swiss Authorities Nullifies Limitation Period Extension in Assessment Order Dispute.

November 8, 2023

Case Laws Income Tax AT

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