This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
AOs failed to complete Assessment within time limit: Deposited Amounts cannot be retained
Case Law Details
- Case Name
- Navisite India Private Limited & Anr. Vs CIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Navisite India Private Limited & Anr. Vs CIT (Delhi High Court)
In a case brought before the Delhi High Court, Navisite India Private Limited sought refunds of amounts deposited due to delayed completion of assessment proceedings by the Assessing Officer (AO). The Court’s decision was based on the provisions of the Income Tax Act, 1961, regarding the time limit for completing assessments.
Background: Navisite India Private Limited had made deposits as a pre-condition for obtaining a stay on the demand and interim protection during assessment proceedings. Despite orde...
Author Info
