B.P.MUNDRA

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ADVOCATE ATHARV MUNDRA FCA BPMUNDRA SUPREME COURT OF INDIA hold that The assessment orders passed in the search case is time barred where the assessments were not completed within two years from the end of the month the date of the Panchnama last drawn Section 125BE(b) CIVIL APPEAL NOS. 345-350 OF 2012 IN THE CASE OF Anil Minda and Others Vs. CIT on 24.03.2023

admin April 4, 2023 0 Comments

132, 132(1), 158BE, 158BE(b), In Favour of Assessee, Supreme Court

132 of the Income Tax Act, 158BE of the Income Tax Act, 158BE(b)of the Income Tax Act, 1961, 1961 for filing ITR of block assessment, authorisation for search under Section 132(1) of the Income Tax Act, limitation of two years as prescribed under section 158BE of the Act is to be computed when Panchnama in respect of the authorization was executed, Notice under Section 158BC of the Income Tax Act

ADVOCATE ATHARV MUNDRA FCA BPMUNDRA SUPREME COURT OF INDIA hold that The assessment orders passed in the search case is time barred where the assessments were not completed within two years from the end of the month the date of the Panchnama last drawn Section 125BE(b) CIVIL APPEAL NOS. 345-350 OF 2012 IN THE CASE OF Anil Minda and Others Vs. CIT on 24.03.2023

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