TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 23A Orders Not Bound by Time Limit: High Court Decision</h1> <h3>Commissioner of Income-Tax, Rajasthan Versus Rajasthan Industries Limited.</h3> The High Court of Rajasthan held that orders under section 23A of the Income-tax Act, 1922 were not assessment orders and not bound by the time limit in ... Whether, on the facts and in the circumstances of the case, the orders passed under section 23A of the Income-tax Act, 1922, as it stood after its amendment by the Finance Act, 1955, were orders of assessment and, therefore, subject to limitation prescribed under section 34(3) of the Income-tax Act, 1922 - Held, no The High Court of Rajasthan ruled that orders passed under section 23A of the Income-tax Act, 1922 were not orders of assessment and not subject to the limitation prescribed under section 34(3) of the Act. The court referred to a Supreme Court decision to support this conclusion. The reference was answered in the negative.
TaxTMI 
