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        Case ID :
        Income Tax

        HC held that the Assessment Order u/s 153C was not time-barred...

        High Court Validates Assessment Order Under Section 153C, Extends Limitation Period Due to COVID-19 Legislative Measures

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                          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.
                                HC held that the Assessment Order u/s 153C was not time-barred due to COVID-19 related limitation extensions. The statutory period for passing the order would have expired on 31.03.2023, but governmental disruptions and subsequent legislative measures like Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and TOLA 2021 effectively extended the limitation period. The court ruled that the assessment order was within jurisdiction, overruling the petitioner's objection. The respondent shall apply preponderance of probability standard and make efforts to produce the director for cross-examination within six months.
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