Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond the period of 3 years as contemplated under Section 5 (6) of Entry Tax Act and the same would not come within the purview of the said provision and there is no power vested with the authorities to reopen an assessment carried out three years prior to the said date of issuance of notice - all the assessments which have been carried out are bad in law. - HC
Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond the period of 3 years as contemplated under Section 5 (6) of Entry Tax Act and the same would not come within the purview of the said provision and there is no power vested with the authorities to reopen an assessment carried out three years prior to the said date of issuance of notice - all the assessments which have been carried out are bad in law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
