COMMISSIONER OF INCOME-TAX versus SMT. JYOTI DHILLON
The return of a voluntary return of an assessment filed under section 139 (4) is not entitled to a one-year limitation period from the date of the revised return under section 153 (1) (c). , Does not apply to the Income Tax Act, 1961, section 139 (4). & 153 (1) (c) Limitation of assessment Under section 153 (1) (b), the extension of the limit under section 271 (1) (c) in case the ITO does not record a case Extended term of the ITO cannot be taken advantage of by the Indian Income Tax Act, 1961, Sections 153 (1) (B) and 271 (1) (C).
Find a Lawyer Near You
Dealing with a matter like this? Connect with a verified advocate in your city — free on SJP Lawyers Directory.
