Extension of assessment time unavailable when reassignment follows a pending reference; verify references before assigning assessment functions. Extension of assessment time under the proviso to assessment time-limits is not available where the assessing officer has made a reference to a higher income-tax authority and the assessment functions for that year are subsequently assigned to that higher authority; chief commissioners must verify pending references before reassigning assessment responsibility.
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 assessment time unavailable when reassignment follows a pending reference; verify references before assigning assessment functions.
Extension of assessment time under the proviso to assessment time-limits is not available where the assessing officer has made a reference to a higher income-tax authority and the assessment functions for that year are subsequently assigned to that higher authority; chief commissioners must verify pending references before reassigning assessment responsibility.
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