Extended period of limitation U/s. 153 and Us/. 267

CA Sandeep Kanoi

Extended period of limitation U/s.  153 and Us/. 267 not available to pass assessment order pursuant to finding/ direction of appellate authority not available if affected party not heard

Time limits set out under section 153, for completing the assessments, reassessments and recomputations, are concerned, is that these time limits do not apply in the cases “where the assessment, reassessment or recomputation is mad

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