Income Tax and Time Limits
When the time for passing an assessment order under S.143 (3) has since elapsed and, therefore, any further proceedings before the AO in respect of AY 2007-08 pursuant to the order dated 20.07.2012 passed by the learned ITAT would be barred by limitation under Income-tax Act, 1961. Income tax refund allowed. - Acuity KP Solutions (I) Pvt Ltd v. DCIT [2025] GCtR 1354 (Delhi)
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