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For limitation U/s. 158BE, period is to be counted from the date on which the direction U/s. 142(2A) is served on the assessee
Case Law Details
- Case Name
- CIT Vs Amar Nath Arora (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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CIT Vs Amar Nath Arora (Rajasthan High Court)
Notice was issued under section 158BC on 29-10-1999 according to the provisions of section 158BE, the period of two years would start from 28-2-1999 from the end of the month in which the search was carried out. Therefore, assessment ought to have been passed before 28-2-2001. However, in the interregnum period , the assessing officer had ordered to furnish the audit report as required under sub-section (2A) of section 142 on 18-1-2001 which was required by the assessee on 23-1-2001. The audit report was submitted by the assessee on 17-7-2001.
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