Income Tax Act, 1961 with Section 158BE

Supreme Court settles the limitation period for block assessments in search cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023)

/ Block Assessment, C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 158BE, Judges, M.R. Shah, Search and Seizure

Supreme Court Clarifies Limitation for Block Assessments in Search Cases Date of the Judgment: 24 March 2023 Citation: (2023) INSC 238 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can the limitation period for block assessments under the Income Tax Act, 1961 be determined from the date of the last authorization for search, or from […]

Supreme Court settles the limitation period for block assessments in search cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023) Read Post »

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023)

/ Block Assessment, C.T. Ravikumar, Income Tax Act, 1961, Income Tax Act, 1961 with Section 158BE, Judges, M.R. Shah, Search and Seizure

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Determination of the starting point for calculating the limitation period for block assessments following a search under Section 132 of the Income Tax Act, 1961. CASE TYPE: Income Tax Law, Block Assessment. Case Name: Anil

Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023) Read Post »

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