Assessment Order Invalid if Dispatched After Limitation Dated : 5 Cases Laws


The assessment of total income under section 143(3) of the income Tax Act is completed when assessing officer passes a written order and issues demand notice. As per section 153 , there is a limitation date for completing the assessment order. For example, all scrutiny assessment for assessment year 2011-12 has to be completed by 31/03/2014. The legislature has worded section 153 differently than the law of service of notice u/s 143(2) or under section 148 .

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