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AO must strictly follow time limit of 6 months to decide on Section 154 rectification application
Case Law Details
- Case Name
- Nokia India Private Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Nokia India Private Limited Vs ACIT (Delhi High Court)
Court finds that CBDT instruction No. 2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must strictly follow the time limit of six months provided under Section 154(8) of the Act in disposing of the rectification applications.
Learned senior counsel for the Petitioner further states that the rectification application dated 8th July, 2021 has not been decided by the respondents till date despite several reminders. He states that the tim...
