Assessing Authority Adjudicating Issue Afresh on Remand from Appellate Authority, cannot ignore Time Limit under Income Tax Act: Kerala HC [Read Order]
Assessing Authority Adjudicating Issue Afresh on Remand from Appellate Authority, cannot ignore Time Limit under Income Tax Act, rules Kerala HC
The Kerala High Court recently held that the assessing authority adjudicating issue afresh on remand from the Appellate Authority, cannot ignore time limit under the Income Tax Act, 1961. The petitioner, an assessee under the provisions of the Income Tax Act, 1961 approached this Court impugning the order dated 17.02.2023 passed by the Assessing Authority…
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