time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
made applicable to orders of assessment passed under clause (b)
of section 153B in respect of the assessment year relevant to the
previous year ... assessment order
or reassessment order under Section 153A(1)(b) or 153B(2)(b) of the Act.
16. That such an approval of a superior
accounts, there is no such stipulation in sec.
153A and sec. 153B specifically states that the provisions of Chapter-XIV-B,
under which sec. 158BB ... assessments
for the aforesaid assessment years as per the provisions of section 153B(1)
expires on 31.3.2014. However, in the case of the assessee
accounts, there is no such stipulation in sec.
153A and sec. 153B specifically states that the provisions of Chapter-XIV-B,
under which sec. 158BB ... assessments
for the aforesaid assessment years as per the provisions of section 153B(1)
expires on 31.3.2014. However, in the case of the assessee
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
time limit for framing of
assessment order in its case, section 153B of the Income Tax Act,
1961 is the governing provision. The assessee filed ... provisions
contained in sub-section (2) of section 274HA with section 153B
which starts with non-obstante phrase "(i) Notwithstanding
anything contained in section
