Clarification on "Direction" in Section 153 of Income Tax Act: Must be explicit and within authority's power.

Clarification on "Direction" in Section 153 of Income Tax Act: Must be explicit and within authority's power. https://www.taxtmi.com/highlights?id=51674 Time limit for completion of assessment - scope of the term "Direction" u/s 153 - it must be express direction necessary for disposal of the case before the authority or Court. It must also be a direction which the authority or Court is empowered to give while deciding case before it. The expressions “findings” and “direction” in Section 153(3)(ii) must be accordingly confined. Section 153(3)(ii) is not a provision enlarging the jurisdiction of the authority or Court. en-us Mon, 10 Feb 2020 08:50:37 +0530 Mon, 10 Feb 2020 08:50:37 +0530 TaxTMI RSS Generator Clarification on "Direction" in Section 153 of Income Tax Act: Must be explicit and within authority's power. https://www.taxtmi.com/highlights?id=51674 Time limit for completion of assessment - scope of the term "Direction" u/s 153 - it must be express direction necessary for disposal of the case before the authority or Court. It must also be a direction which the authority or Court is empowered to give while deciding case before it. The expressions “findings” and “direction” in Section 153(3)(ii) must be accordingly confined. Section 153(3)(ii) is not a provision enlarging the jurisdiction of the authority or Court. Highlights Income Tax Mon, 10 Feb 2020 08:50:37 +0530 https://www.taxtmi.com/highlights?id=51674