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Section 153(2A): One-Year Limit for Consequential Orders after Remand
Case Law Details
- Case Name
- Joseph Madathiparambil Michael Vs DCIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Joseph Madathiparambil Michael Vs DCIT (Kerala High Court)
The Kerala High Court recently addressed an important issue regarding the time limit for passing consequential orders following a remand in income tax assessments. The case, Joseph Madathiparambil Michael Vs DCIT, centered around whether the one-year limit prescribed by Section 153(2A) of the Income Tax Act, 1961, applies when an appellate or revisional authority remands a case to the assessing authority on a specific issue.
The petitioner, an assessee under the Income Tax Act, challenged an order (Ext.P8) passed by th...
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