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
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
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
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
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
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
impugned assessment was
not barred by time limit specified under s. 153B by placing wrong
reliance on the decision of the Apex Court and without ... Income Tax Act, 1961, being barred by limitation as per section
153B of the Act.
10. The learned counsel for the assessee, Shri
panchnama
was drawn in relation to the assessee.
4. As per section 153B(2)(a) of the Act, the authorization referred to in section
153B ... financial year 2019-20, i.e., 31.03.2021.
6. As per section 153B(1) of the Act, the time limit for framing assessments in
cases where
impugned assessment as being completed within the time limit
prescribed under Section 153B read with Section 153A of the Income-tax
Act, 1961, without appreciating ... said date; accordingly, the limitation for completion of
assessment under Section 153B , after considering the extensions
permitted under TOLA, expired on 30.09.2021, rendering the assessment
impugned assessment as being completed within the time limit
prescribed under Section 153B read with Section 153A of the Income-tax
Act, 1961, without appreciating ... said date; accordingly, the limitation for completion of
assessment under Section 153B , after considering the extensions
permitted under TOLA, expired on 30.09.2021, rendering the assessment
