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Assessment Order Passed Beyond Time Limit Prescribed U/s 153 Merits To Be Quashed: Delhi High Court

Published: March 13, 2024

Finding that no valid demand stood raised against the Petitioner / assessee prior to Sep 30, 2021, the Delhi High Court directed the Respondents / Revenue to re-compute the refund payable to the...

Source: livelaw.in

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Sidhinath Singh SengarPercy PardiwallaJustice Purushaindra Kumar KauravJustice Yashwant VarmaHigh CourtDivision BenchCertain ProvisionsSidhinath SinghDelhi High CourtStatutory InterestAssessment OrderSec 153 Of The Income Tax ActTaxation And Other Laws Relaxation Amendment Of Certain Provisions Act