Extension of notification period under section 143(1B) allows government to prolong processing exceptions, effective retrospectively. Amendment extends the cut off date for the Central Government's power to issue notifications permitting non application or modified application of provisions governing processing of returns, thereby lengthening the period within which such directions may be issued; the change is made retrospective to the start of the stated financial year to make the extended period operative from that date.
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.
Provisions expressly mentioned in the judgment/order text.
Extension of notification period under section 143(1B) allows government to prolong processing exceptions, effective retrospectively.
Amendment extends the cut off date for the Central Government's power to issue notifications permitting non application or modified application of provisions governing processing of returns, thereby lengthening the period within which such directions may be issued; the change is made retrospective to the start of the stated financial year to make the extended period operative from that date.
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