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Limitation period to be reckoned from Date of Revision order passed by AO U/s. 143(3) RW Section 263
Case Law Details
- Case Name
- PCIT Vs Apeejay Shipping Ltd. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08, 2008-09, 2009-10 and 2010-11
- Courts
- Calcutta High Court
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PCIT Vs Apeejay Shipping Ltd. (Calcutta High Court)
The Tribunal rightly held that the period of limitation for the assessment year 2007-08 has to be reckoned from the date of the order passed by the Assessing Officer under Section 143(3) read with Section 263 i.e. 8th December, 2011 and not from the date of the order passed by the Assessing Officer under Section 143(3) read with Section 263 and 251 dated 29th November, 2012.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court : This appeal of revenue filed under Section 260A of the Income Tax Act (the ‘Act’ i...
