Extension of tax assessment deadline under section 143(1B) shifts the statutory cut off to the following year. Amendment replaces the cut off date in sub section (1B) of section 143 of the Income tax Act, substituting the 31st day of March, 2011 with the 31st day of March, 2012, thereby extending the temporal application of that provision for one additional year.
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 tax assessment deadline under section 143(1B) shifts the statutory cut off to the following year.
Amendment replaces the cut off date in sub section (1B) of section 143 of the Income tax Act, substituting the 31st day of March, 2011 with the 31st day of March, 2012, thereby extending the temporal application of that provision for one additional year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.