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Prakash Yedhula (Lawyer)     29 July 2007

Income Tax Act

Whether for the purpose of computing the period of limitation envisaged under Sub-section (2) of Section 263 of the Income Tax Act, 1961 (for short ""the Act""), the date of order of assessment or that of the reassessment, is to be taken into consideration is the question involved in this appeal

CASE NO.:
Appeal (civil)  3301 of 2007

PETITIONER:
Commissioner of Income Tax, Chennai

RESPONDENT:
M/s. Alagendran Finance Ltd.

DATE OF JUDGMENT: 27/07/2007

BENCH:
S.B. Sinha & Harjit Singh Bedi


Full text:


Learning

 3 Replies

shiva786 (n/a)     06 October 2007

thanks a ton for the information

 

Rgds

shiva

ganga sivaiah (n/a)     08 February 2008

The date of original assessment but not the reassessment that is to be considered for this purpose. Please see the Supreme Court decision reported in 293 ITR 1

ritu bhadana (advocate)     31 March 2009

gud info thanx


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