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All HC: Reassessment Proceedings for AY 2013-14, 2014-15 Initiated After 1 April 2021 Must be Closed - (27 Feb 2023)

DIRECT TAXATION

Allahabad High Court while observing that Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 has held that time limit outlined in Section 149(1)(b) of Income-Tax Act (as amended beginning April 1, 2021) can’t be extended by department after March 30, 2020.

Tags : ALLAHABAD HIGH COURT   REASSESSMENT PROCEEDINGS   INCOME-TAX  

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