Tag Archives: Rolls Royce India

Supreme Court Covid Limitation Extension Does Not Apply to Statutory Assessment Timelines, Dismissing Revenue Application

By | July 18, 2026
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Supreme Court Covid Limitation Extension Does Not Apply to Statutory Assessment Timelines, Dismissing Revenue Application Issue Whether the extension of limitation granted by the Supreme Court owing to Covid-19 applies to statutory assessment time limits, and whether the Tribunal’s order quashing a time-barred assessment can be recalled via a miscellaneous application. Facts The Dispute Resolution… Read More »

Supreme Court COVID Extension Of Limitation Period Is Not Applicable To Departmental Assessment Proceedings

By | June 16, 2026
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Supreme Court COVID Extension Of Limitation Period Is Not Applicable To Departmental Assessment Proceedings Issue Whether the extension of the limitation period granted by the Supreme Court during the COVID-19 pandemic applies to administrative assessment proceedings conducted by the Income Tax Department, and whether the Tribunal’s refusal to apply this extension constitutes a “mistake apparent… Read More »