Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Sanction for issue of notice: senior tax authority approval required where longer time has elapsed before reopening assessments. Section 151 sets a time-based rule for which tier of authority may sanction notices to reopen assessments, requiring the specified authority to be ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Sanction for issue of notice: senior tax authority approval required where longer time has elapsed before reopening assessments.
Section 151 sets a time-based rule for which tier of authority may sanction notices to reopen assessments, requiring the specified authority to be satisfied on reasons recorded by the assessing officer; the dividing period for authority determination is computed after accounting for limitation exclusions or extensions.
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