assessment order was passed beyond the statutory
time limit prescribed under section 153B of the Act. Hence, the
assessment order is void ab initio being ... cannot
extend the limitation period for making the assessment under section
153B of the Act.
8.1.1 The ld. AR further submitted that the concept
assessment order was passed beyond the statutory
time limit prescribed under section 153B of the Act. Hence, the
assessment order is void ab initio being ... cannot
extend the limitation period for making the assessment under section
153B of the Act.
8.1.1 The ld. AR further submitted that the concept
required to be completed within the time limit prescribed under
section 153B of the Act. Thus, the assessment was required to be
completed within ... assessee contends that the assessment is barred by limitation under
section 153B of the Act, whereas the Department argues that section
153A/153C does
Nalapad Properties , Bangalore vs The Deputy Commissioner Of Incomer Tax, ... on 16 August, 2024
ITA
Nalpad Hotels And Convention Centre , ... vs The Deputy Commissioner Of Incomer Tax, ... on 16 August
Nalapad Properties , Bangalore vs The Deputy Commissioner Of Incomer Tax, ... on 16 August, 2024
ITA
Nalpad Hotels And Convention Centre , ... vs The Deputy Commissioner Of Incomer Tax, ... on 16 August
Assessing Officer shall, notwithstanding anything
contained in section 153 or section 153B, pass the assessment
order under sub-section (3) within one month from ... complete, notwithstanding anything to the contrary contained
in section 153 or section 153B, the assessment without providing
any further opportunity of being heard
year referred to in clause (b) of sub-section (1) of section 153B
, except with the prior approval of the Joint Commissioner ... covered in terms of clause (b) of sub-section (1) of section 153B
of the Act thereby mandating the approval of the Joint Commissioner
year referred to in clause (b) of sub-section (1) of section 153B
, except with the prior approval of the Joint Commissioner ... covered in terms of clause (b) of sub-section (1) of section 153B
of the Act thereby mandating the approval of the Joint Commissioner
