CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]

CIT has no role in Extending Timeframe as AO was in seisin of Assessment Proceedings, Delhi HC

By Kalyani B. Nair - On December 18, 2023 3:36 pm - 2 mins read

CIT - Assessing Officer - Assessment Proceedings - Delhi High Court - Extending Timeframe - taxscan

In a recent decision the Delhi High Court observed that the Commissioner of Income Tax (CIT) has no role in extending timeframe as Assessing Officer (AO) was in seisin of assessment proceedings. The record showed that the Assessment Order was framed on 10.08.2010. In the interregnum, the initial timeframe granted for completion of the audit,…

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