Santosh Jain, Durg, Durg vs Income Tax Officer-1(1), Bhilai, Durg on 12 September, 2023
3.5 It appears that since the ITAT decided the case of appellant on
17.12.2014, the AO, has counted the limitation period from that date. It is
7
Santosh Jain Vs. ITO-1(1), Bhilai
ITA Nos. 144, 146 & 148/RPR/2023
submitted that this stand of AO is contrary to law and is not justified. The
limitation period is extended drily in the cases which are covered by sub-