Period Prescribed u/s 153(3) of Income Tax Act be Computed from Date of Receipt of ITAT Order: Delhi HC [Read Order]
Period prescribed u/s 153(3) of Income Tax Act be computed from date of receipt of ITAT order, rules Delhi HC
By Kalyani B. Nair - On April 1, 2024 12:45 pm - 2 mins read
A Division Bench of the Delhi High Court ruled that the period prescribed under Section 153(3) of the Income Tax Act, 1961 is to be computed from the date of receipt of the order from the Income Tax Appellate Tribunal ( ITAT ). The first respondent passed a Final Assessment Order upholding the adjustments as…
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