Tag Archives: Consistent Builders (P.) Ltd.

Assessment Reassessed Beyond Permissible Limitation Period Reconsidered Under Section 153C Reckoned Backwards Remains Time Barred

By | October 27, 2026

Assessment Reassessed Beyond Permissible Limitation Period Reconsidered Under Section 153C Reckoned Backwards Remains Time Barred Issue Whether the limitation period for initiating assessment or reassessment proceedings under Section 153C read with Section 153A must be calculated backwards from the assessment year in which the satisfaction note is recorded. Whether the assessment order passed on March… Read More »