Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]

Exclusion of Period taken for Handing Over Seized Material to Assessing Officer - Income Tax Act Applicable - Madras HC - TAXSCAN

The Madras High Court has held that the exclusion of the period taken for handing over seized material to assessing officer under section 153B clause (xi) of the Income Tax Act, 1961 applicable only after 01.04.2021. The premises of the petitioner M/s.Agni Estates and Foundations Private Limited had been subject to a search under section…

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