Controversy in computing the period of limitation to frame search assessments

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Last updated: 30 December 2021
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This document delves into the complexities surrounding the period of limitation for completing Income Tax search assessments, specifically for searches conducted before 31st March 2021. It clarifies the application of Section 153B of the Income Tax Act and examines various scenarios and judicial interpretations regarding the calculation of this limitation period. Tax professionals and assessees involved in search and seizure cases will find this analysis crucial for understanding assessment timelines.

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Controversy in computing the period of limitation to frame search assessments #pdf
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Submitted by · Posted 30 December 2021 · Other files by CA.Mohit Gupta · Report
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