Time limits for assessment notices require service within the later of the return's financial year or six months after filing. No assessment notice may be served after the later of the end of the financial year in which the return is filed or six months from the end of the month in which the return is furnished; Assessing Officers must ensure notices are actually served within that statutory period, with examples provided for computing the six month deadline, and the requirement applies mutatis mutandis to Gift-tax and Wealth-tax assessments.
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.
Time limits for assessment notices require service within the later of the return's financial year or six months after filing.
No assessment notice may be served after the later of the end of the financial year in which the return is filed or six months from the end of the month in which the return is furnished; Assessing Officers must ensure notices are actually served within that statutory period, with examples provided for computing the six month deadline, and the requirement applies mutatis mutandis to Gift-tax and Wealth-tax assessments.
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