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
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