Gujarat HC Grants Bail to Marriage Bureau Owner, Finds No Link to Alleged ‘Looteri Dulhan’ Gang  ||  Calcutta HC: Minor’s Consent has No Mitigating Effect in POCSO Sexual Assault Cases  ||  Orissa HC Commutes Death Sentence, Says Emotion Cannot Override Established Law  ||  Calcutta HC: Street Vendors Act Protects Lawful Vending, Not Illegal Encroachments  ||  P&H HC: Courts Cannot Reveal Identities of Children in Conflict With Law in Court Records  ||  Bombay HC: Government Cannot Fix ‘Politically Convenient’ Election Dates sets Goa Poll Timeline  ||  SC: Major Port Trusts Liable for Customs Duty on Pilfered Goods under Customs Act  ||  Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act  ||  SC: ‘No Coercive Steps’ Order Cannot Restrain Filing of Charge Sheet  ||  Chhattisgarh HC: Maintenance for Autistic Child May Continue Beyond 18 Until Self-Sufficient    

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