TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
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>Tax assessment orders: 'received' u/s153(2A) means department awareness, draft and final held time-barred on limitation grounds</h1> Whether draft and final assessment orders were barred by limitation under s.153(2A): the court construed 'received' to mean the point when the revenue ... Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment order and final assessment order passed by the AO are barred by limitation u/s 153(2A) - HC [2024 (2) TMI 1046 - DELHI HIGH COURT] confirmed the ITAT order as held while examining the issue of limitation, one would have to pose the question of when the Department became aware of the order and not when the concerned Commissioner or Principal Commissioner may have been served or had derived knowledge HELD THAT:- In view of the fact that SLP [2025 (11) TMI 174 - SC ORDER] arising out of the same impugned judgment, has already been dismissed by this Court we see no reason to take a different view in the instant matter. Outcome: Special Leave Petition dismissed [No detailed order].
TaxTMI 
TaxTMI 
