Date Of Satisfaction Note Is To Be Reckoned As Date Of Handing Over Material, For Initiation Of Proceedings U/s 153C: Delhi ITAT
Pankaj Bajpai
15 March 2024 5:00 PM IST

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15 March 2024 5:00 PM IST
Finding that the assessment year 2008-09 is beyond the period of six assessment years and respectfully following the decision of the jurisdictional High Court and the coordinate bench, the New Delhi ITAT held that the assessment made u/s 153C of Income tax Act for the AY 2008-09 is barred by limitation.The Bench of Challa Nagendra Prasad (Judicial Member) and Dr. BRR Kumar (Accountant...
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