Supreme Court Confirms Exclusion Period u/s 144B for Assessment Time Limits in Section 153 Cases.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Time barred assessment u/s 153 - Time-limit for completion of assessments and reassessments - HC excluded the period during which the draft assessment was forwarded to the IAC till the date of receiving the instructions from the IAC u/s 144B - Order of HC sustained - SC....


TaxTMI