https://www.taxtmi.com/caselaws?id=752447 The HC dismissed the petition challenging the assessment order under Section 144C of the Income Tax Act, 1961, for the assessment year 2018-19. The petitioner, an NRI, argued the order was beyond the statutory limitation period. However, the court found the assessment complied with the extended timeline under the Taxation and Other Laws Amendment Act, and Section 144C was applicable, as it is a procedural provision beneficial to NRIs. The court concluded the petitioner's objections lacked merit, affirming the validity of the assessment order. No separate judgment was delivered by the judge. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 10 May 2024 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752447 The HC dismissed the petition challenging the assessment order under Section 144C of the Income Tax Act, 1961, for the assessment year 2018-19. The petitioner, an NRI, argued the order was beyond the statutory limitation period. However, the court found the assessment complied with the extended timeline under the Taxation and Other Laws Amendment Act, and Section 144C was applicable, as it is a procedural provision beneficial to NRIs. The court concluded the petitioner's objections lacked merit, affirming the validity of the assessment order. No separate judgment was delivered by the judge. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752447