https://www.taxtmi.com/caselaws?id=768696 The Madras HC ruled that an assessment order under Section 153C was not time-barred despite being passed beyond the normal two-year limitation period. The court held that COVID-19 lockdown measures and subsequent statutory extensions through TOLA 2020 and 2021 validly extended the limitation period beyond March 31, 2023. The petitioner's jurisdictional challenge was overruled. The court directed the respondent to produce a director for cross-examination within six months, applying preponderance of probability standards rather than strict evidence rules. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768696 The Madras HC ruled that an assessment order under Section 153C was not time-barred despite being passed beyond the normal two-year limitation period. The court held that COVID-19 lockdown measures and subsequent statutory extensions through TOLA 2020 and 2021 validly extended the limitation period beyond March 31, 2023. The petitioner's jurisdictional challenge was overruled. The court directed the respondent to produce a director for cross-examination within six months, applying preponderance of probability standards rather than strict evidence rules. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768696