SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat  ||  SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules  ||  Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy  ||  SC: Courts Cannot Take Cognizance of Time-Barred Cheque Bounce Cases Without Condoning Delay  ||  SC: Exoneration in Disciplinary Proceedings Does Not Always Bar Criminal Prosecution  ||  SC: Judge Cannot Be Presumed Biased Merely Because a Litigant’s Relative Is Police or Court Staff  ||  Delhi HC: Delays From Medical Review Cannot Justify Ante-Dated Seniority For BSF Candidates  ||  Allahabad HC: Being ‘Proclaimed Offender’ Does Not Completely Bar Grant of Anticipatory Bail  ||  Delhi HC: Abortion by a Married Woman For Marital Discord is Legal under The MTP Act  ||  NCLT Kochi: Fraud Has No Time Limit and Directors Cannot Use Delay As a Defense    

ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order - (06 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessment order and not the reassessment proceedings under Section 263 of Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   KOLKATA   LIMITATION PERIOD   REVISIONARY JURISDICTION   ASSESSMENT ORDER   SECTION 263 OF INCOME TAX ACT   1961  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved