Case Law Details
Case Name : DCIT Vs Anand Pershad Jaiswal (ITAT Delhi)
Appeal Number : 4824/DEL/2019
Date of Judgement/Order : 27/12/2022
Related Assessment Year : 2000-01
Courts :
All ITAT ITAT Delhi
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DCIT Vs Anand Pershad Jaiswal (ITAT Delhi)
Conclusion: Subsequent amendment to section 149, by Finance Act, 2012 which extended limitation for initiation of reassessment proceedings to sixteen years could not be resorted for reopening concluded proceedings and
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