banner_ad

Time barred assessments

This query is : Resolved 

26 November 2022 Against belated return filed by the assesee for the assessment year 2020-21 on 31/10/2021, assessment order was passed on 31/10/2022.

Whether assessment order is time barred ?

26 November 2022 No.
 
Sec.153(1).... Passing assessment order under section 143 or 144

 a) Within 21 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2017-18 or before]

 b) Within 18 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2018-19]

 c) Within 12 months from end of the assessment year in which income was first assessable. [Applicable for assessment year 2019-20]

 d) Within 18 months from end of the assessment year in which income was first assessable [Applicable for assessment year 2020-21].....................






You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro

Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details