Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Stay on assessment proceedings period now defined to run until a vacating order's certified copy is received by the tax jurisdiction. The substituted clause (ii) in Explanation 1 to section 153 defines the excluded period for assessment time limits as commencing on the date a stay on the assessment proceedings was granted by an order or injunction and ending on the date on which a certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner.
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.
Stay on assessment proceedings period now defined to run until a vacating order's certified copy is received by the tax jurisdiction.
The substituted clause (ii) in Explanation 1 to section 153 defines the excluded period for assessment time limits as commencing on the date a stay on the assessment proceedings was granted by an order or injunction and ending on the date on which a certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.