Supreme Court Issues Directions to Speed Up MACT Claims Amid Six-Year Average Pendency  ||  Supreme Court: Sex Selection Practices Continues Due to Preference For Male Children  ||  Supreme Court: Injury From a Fallen Tree is Not a Motor Accident for MACT Claims  ||  Madras HC: Recent Tamil Nadu Elections Reflect Voting Beyond Caste and Community Considerations  ||  Supreme Court: Children Should Not Undergo Psychological Tests in Custody Cases Unless Necessary  ||  Jharkhand HC: Lokayukta Cannot Delegate Core Adjudicatory Powers Even in Case Against Brother  ||  Ker HC: Complainant Can Invoke Presumptions After Proving Transaction, Cheque Execution Convincingly  ||  Supreme Court Cancels SARFAESI Auction Sale After 16 Years Due to a 5-Day Payment Delay  ||  Jhar HC Orders 2-Month Probe Deadline, DGP Monitoring to Overhaul Sexual Violence Response in State  ||  Delhi HC: Social Media Cannot Undermine Judiciary; Intermediaries Must Act Without Court Orders    

ITAT, Mumbai: Reassessment Proceeding Cannot be Held Time Barred When Amendment Increases Limitation - (25 Feb 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Mumbai has held that reassessment proceeding cannot be held time barred when an amendment increasing limitation of time is expressly stated to be retrospective. The court added that it was not open to the ITAT and Commissioner of Income Tax (Appeals), to contest the validity of a retrospective amendment in law.

Tags : INCOME TAX APPELLATE TRIBUNAL   REASSESSMENT PROCEEDING  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved