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Supreme Court on the Period of Limitation for Revising an Order of Assessment under the Income Tax Act

Legal Talks by Desikanoon

English - October 14, 2021 14:50 - 6 minutes - 5.7 MB
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Today, I will talk about the case of Commissioner of Income Tax, Chennai v. Mohammed Meeran Shahul Hameed, 2021 SCC OnLine SC 901, wherein the Hon’ble Supreme Court interpreted S. 263 (2) of the Income Tax Act, 1961 that provides for the period of limitation for revising an order of assessment.

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