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Case Law Details

Case Name : Shelf Drilling Ron Tappmeyer Limited Vs ACIT (Bombay High Court)
Related Assessment Year : 2014-15
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Shelf Drilling Ron Tappmeyer Limited Vs ACIT (Bombay High Court)

In the case of Shelf Drilling Ron Tappmeyer Limited Vs ACIT, the Bombay High Court deliberated on whether the time limit prescribed under Section 153 of the Act would supersede the assessment time limit under Section 144C.

HC held that the time limit prescribed under Section 153 prevails over the assessment time limit under Section 144C. The Assessing Officer (AO) must adhere to the time frame of Section 153(3) to complete th

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