Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT 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 satisfied on reasons recorded by the assessing officer; the dividing period for authority determination is computed after accounting for limitation exclusions or extensions.
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.
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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