Limitation period U/s. 264(3) begins from date of receipt of intimation U/s. 143(1)

Hargovind Pandey Vs Pr. CCE (Delhi High Court)

When section 264(3) uses the expression to ‘the date on which he otherwise came to know of it’, it refers to the date on which the Petitioner actually had a copy of the intimation. He could either get it from the Department or get it from any other source. In other words, it would not be sufficient that the Petitioner came to know of the fact that his return had been processed. Till such time the Petitioner had a copy of the intimation under section 143(1) of the Act, the limitation period under section 264 (3) of th

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