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CA. ALOK SHARMA (Querist)

04 December 2010 wheather AO can open a case on the basis of a supreme court judgement in following cases:
1) case was pending in ITAT
2) case has already been decided by CIT(A) in favour of assessee?

wheaher there is any restriction on time limits?????

ALOK
CA FINAL STUDENT

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

04 December 2010 A case can not be reopened by AO merely on the basis of Supreme Court Judgement.

1) After decision of ITAT if the department is not satisfied with the subject matter of appeal, it may prefer an appeal into High Court provided the case involves a substantial question of law.. However, there are certain restrictions on departments on criteria of tax amount involved. (Time Limit- 120days from the date of receiving of order by the party)
2) If the case has been decided by the CIT(A) against the Department, it can prefer an appeal with ITAT. (Time Limit 60Days from the date of communication of Order)
However, opinion of other experts is also required in this matter.

sachin

sachin (Expert)

06 December 2010 dear Alok

1) If case is pending with ITAT case can not be reopened.

2) If case is decided in CIT (A)then department can file appeal to ITAT within the time limit specified i.e. 60 days from the date of communication of order.

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