Waiver of time limits under section 153 requires naming responsible officers and stating action taken when sought. When forwarding proposals for waiver of the time limit for assessment under section 153, CCsIT/CsIT must furnish the names of officers or officials responsible for the lapse and specify action taken or proposed against them; where responsibility cannot be fixed, the reasons must be stated.
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.
Waiver of time limits under section 153 requires naming responsible officers and stating action taken when sought.
When forwarding proposals for waiver of the time limit for assessment under section 153, CCsIT/CsIT must furnish the names of officers or officials responsible for the lapse and specify action taken or proposed against them; where responsibility cannot be fixed, the reasons must be stated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.