Allahabad HC Reduces Cop's Sentence in 1984 Attempt-to-Murder Case, Awards Rs. 35,000 to Victim  ||  Delhi High Court: Copyright Owners and ISPs Cannot Unilaterally Declare a Website 'Rogue'  ||  Rajasthan HC: Teacher's Reprimand for Poor Attendance and Performance is Not Abetment of Suicide  ||  Karnataka High Court: Police Assistance to Enforce Injunction Not Barred by Res Judicata  ||  SC Upholds Validity of Section 16(2)(c) of CGST Act, Says ITC Depends on Supplier's Tax Payment  ||  Supreme Court: Registration Certificate Alone Can't Secure Interim Release of Seized Vehicles  ||  Supreme Court: IBC Moratorium Doesn't Shield Promoters, Directors From Consumer Complaints  ||  Supreme Court: Accused Person's Advocate Cannot Remain Present During Entire Police Interrogation  ||  Uttarakhand HC: Severity of POCSO Charges Alone Cannot Deny Juvenile Bail  ||  Madras HC Grants Anticipatory Bail to Man Accused of Watching CM Vijay's Unreleased Film Online    

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