Income TaxRecent Case Laws

The provisions of Section 142(2C) did not preclude the exercise of jurisdiction and authority by the assessing officer to extend time for the submission of the audit report directed under sub-section (2A), without an application by the assessee. We hold and declare that the amendment was intended to remove an ambiguity and is clarificatory in nature – Supreme Court

Refund under Inverted duty structure



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To Download, Commissioner of Income-tax, New Delhi) vs Ram Kishan Dass Civil Appeal Nos. 3211 to 3230 of 2019 oths.

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