Tag Archives: Period of limitation

Period of limitation expire, Assessement time can’t be extended :SC

Period of limitation   Facts of the Case The Assessing Officer sent notices to the respondent- assessee in Form ST-XIV forAssessment Years 2000- 01, 2001-02, 2002-03 and 2003-04., i.e., after the expiry of three years. The assessee took an objection that these notices were sent beyond the period of assessment and, therefore, it was not… Read More »