https://www.taxtmi.com/caselaws?id=758412 Dispute concerns whether the statutory limitation period applies to proceedings under special assessment provisions, with multiple High Courts taking the view that the limitation prescribed for completion of assessment is applicable to such proceedings; consequence: impugned assessment orders, demand notices and penalty proceedings have been granted interim stay pending final adjudication, while conflicting High Court decisions are noted to be pending before the Supreme Court. The petition filed was admitted for final hearing and respondent directed to file reply within six weeks. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 27 Jan 2026 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758412 Dispute concerns whether the statutory limitation period applies to proceedings under special assessment provisions, with multiple High Courts taking the view that the limitation prescribed for completion of assessment is applicable to such proceedings; consequence: impugned assessment orders, demand notices and penalty proceedings have been granted interim stay pending final adjudication, while conflicting High Court decisions are noted to be pending before the Supreme Court. The petition filed was admitted for final hearing and respondent directed to file reply within six weeks. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758412