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Section 153C Notices Quashed as Assessment Proceedings Became Time-Barred: Bombay HC
Case Law Details
- Case Name
- Vijay Bihari Kandhari Vs ACIT (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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Vijay Bihari Kandhari Vs ACIT (Bombay High Court)
The Bombay High Court allowed a writ petition challenging notices issued under Section 153C of the Income-tax Act, 1961 for Assessment Years 2014-15 to 2019-20, holding that the proceedings had become time-barred. The petitioner sought quashing of the notices dated 10 December 2020 issued under Section 153C, along with consequential notices under Section 143(2) and show cause notices issued for completion of assessment. The petitioner primarily contended that the statutory time limit for completing the assessments had expired ...
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