Ker HC to Municipal Corp.: Provide Complaint No. to Citizens to Report Unauthorized Waste Dumping  ||  JKL HC: Can’t Fastened Liability Based on Chief Exam. Without Affording Opportunity to Cross Examine  ||  Ker HC to State: Consider Representation by CBSE Schools Assoc. Against Proposed Fee Regulatory Comm.  ||  Ker. HC: Printing Agencies Required to Remove Illegal Hoardings Within 7 Days of Notice  ||  Cal. HC: Police Can’t Use Power U/S 160 CrPC to Call/Arrest Someone Unconnected With Alleged Offence  ||  Cal. HC: Acquiring Property in Name of Wife is Not Benami Transaction  ||  Bombay HC Upholds Validity of Section 13(8)(b) and Section 8(2) of IGST Act  ||  Del. HC: Haj Pilgrimage is a Religious Practice  ||  SC: If Sufficient Evidence of Involvement Exists, Person Not Named in FIR can be Added as Accused  ||  SC: Possessory Right of Prospective Purchaser Protected U/S 53A of TP Act    

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 2023 - All Rights Reserved