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Regarding 148
I want to know limitation of u/s 148 notices time period.
Replies (3)
Quick Summary
On or before 3 years from the end of the relevant assessment year in respect of audit objections and AIR cases.
on or before 10 years from the end of relevant assessment year if the escapement is noticed in pursuance of search and survey and requisition of assets
on or before 10 years from the end of relevant assessment year if the escapement is noticed in pursuance of search and survey and requisition of assets
Can possible department issued notice after permissions of higher authorities.
Notice has to be issued after obtaining prior approval from the principal cit or cit In the former scenario and from principal Ccit or Ccit (in case of no pr. Ccit) in the later scenario
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