Case Law Details
Case Name : SMC Comtrade Ltd Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 11875/2018
Date of Judgement/Order : 09/10/2023
Related Assessment Year : 2016-17
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
SMC Comtrade Ltd Vs ACIT (Delhi High Court)
Delhi High Court held that notice issued under section 143(2) of the Income Tax Act after the expiry of six months from the end of the financial year in which return is furnished is barred by limitation and hence unsustainable in law.
Facts- The petitioner/assessee had filed its original Return of Income (ROI) on 14.10.2016. In the ROI, the petitioner/assessee declared a loss amounting to Rs. 3,85,73,772/-. On 06.02.2017, the pet
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.