Recent judgment of the Supreme Court on S.263 - need a review – this also shows that court officers must be more serious in helping Courts in rendering justice.

Recent judgment of the Supreme Court on S.263 - need a review – this also shows that court officers must be more serious in helping Courts in rendering justice. https://www.taxtmi.com/article/detailed?id=10056 The article contends that under Section 263 an order is not effectively "made" until it is issued beyond the control of the authority and communicated to the assessee and concerned officers; mere signing or internal dispatch does not satisfy the requirement. Reliance on Kerala High Court authority and tribunal findings supports treating limitation as running from issuance/communication. The author criticises a recent Supreme Court acceptance of departmental dispatch assertions without addressing settled precedent or tribunal fact-findings and urges review to protect natural justice and legal certainty. en-us Tue, 26 Oct 2021 16:00:21 +0530 Tue, 26 Oct 2021 16:00:21 +0530 TaxTMI RSS Generator Recent judgment of the Supreme Court on S.263 - need a review – this also shows that court officers must be more serious in helping Courts in rendering justice. https://www.taxtmi.com/article/detailed?id=10056 The article contends that under Section 263 an order is not effectively "made" until it is issued beyond the control of the authority and communicated to the assessee and concerned officers; mere signing or internal dispatch does not satisfy the requirement. Reliance on Kerala High Court authority and tribunal findings supports treating limitation as running from issuance/communication. The author criticises a recent Supreme Court acceptance of departmental dispatch assertions without addressing settled precedent or tribunal fact-findings and urges review to protect natural justice and legal certainty. Articles Other Topics Tue, 26 Oct 2021 16:00:21 +0530 https://www.taxtmi.com/article/detailed?id=10056