TOLA, 2020 does not affect Sanction Powers for Income Tax Reassessment: Delhi HC [Read Order]

TOLA, 2020 does not influence the sanction powers for Opening income tax reassessment: Delhi HC

By Varsha Chandran - On September 30, 2024 10:04 am - 3 mins read

Delhi High Court - Income Tax Reassessment - Income Tax - TOLA - Taxscan

In a recent ruling of Delhi High Court it cleared that the Taxation and Other Laws [ TOLA ( Relaxation and Amendment of Certain Provisions ) Act, 2020 ] authorisation only enables the competent authority to take action within the extended time period regulated by Section 148 and 149, of Income Tax Act and does…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1599 + GST for 1 year

Subscribe Now

Topics