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Returned Income Must Be Accepted When Fresh Assessment After ITAT Remand Is Time-Barred: Bombay HC
Case Law Details
- Case Name
- Laqshya Media Limited Vs Asst./ DCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Bombay High Court
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Laqshya Media Limited Vs Asst./ DCIT (Bombay High Court)
The Bombay High Court considered a writ petition challenging the inaction of the Assessing Officer in not passing a fresh assessment order pursuant to an order of the Income-tax Appellate Tribunal (ITAT) within the limitation prescribed under Section 153 of the Income-tax Act, 1961, for Assessment Year (AY) 2014-15. The petitioner sought a direction requiring the Assessing Officer to accept the income returned for the relevant assessment year.
The petitioner’s return of income for AY 2014-15 had originally been sel...
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