interest to assessee in search cases

Sec. 158BB, Section 32, Section 54F

Karnataka H.C : the Block period, for the assessment years 1994-95, 1996-97, 1998-99, 1999-2000 and 2000-2001, though the return of income had been filed by the assessee beyond the date prescribed under Section 139 (1) of the Act, the income disclosed therein cannot be brought to tax in the Block assessments as per section 158 BB

High Court Of Karnataka CIT, Central Circle, Bangalore Vs. M.J. Siwani Section : 158BB,32, 54F Dilip B. Bhosale And B.

Sec. 158BE, Sec. 158BC

Allahabad H.C : The communication of dismissal of the assessee’s writ petition against the proceedings initiated under section 158BC of the Income-tax Act, 1961, was made to the Assessing Officer on November 9, 2009, and then the Assessing Officer could not have proceeded to take up the assessment proceedings before November 9, 2009, consequently the period of limitation was counted from such date

High Court Of Allahabad CIT VS. Drs. X-Ray & Pathology Institute (P.) Ltd. Section : 158BE, 158BC Sunil Ambwani And

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