Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists  ||  Kerala High Court: Disability Pension is Payable to Voluntary Dischargee For Service-Related Illness  ||  Calcutta High Court: Partition Decree is Executable Only After Stamp Duty Payment  ||  Calcutta HC: Contempt Court Cannot Grant New Relief Beyond Original Order Once Compliance is Met  ||  Kerala High Court: Intentional Judicial Decisions Cannot be Altered as Clerical Errors under CPC  ||  Supreme Court: Delay In Filing Appeals under Section 74 of 2013 Land Acquisition Act is Condonable  ||  SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions  ||  SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute  ||  SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending  ||  SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved    

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