Ajay Singhania vs Income Tax Officer Ward 23(3), Delhi on 3 March, 2025

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1. The instant writ petition had been preferred assailing the
reassessment action initiated by the respondent pertaining to
Assessment Year [„AY‟] 2013-14. We take note of the principal
challenge which now remains and pertains to the issue of surviving
period.

2. The petitioner, in order to buttress its claim of the proceedings
being time barred, has placed for our consideration the following
chart:

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