PCIT v. Ojjus Medicare (P) Ltd.
465 ITR 101High Court2024#285 most cited
What is PCIT v. Ojjus Medicare (P) Ltd. authority for?
For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).
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judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2023 to 2026.
Also referred to as
PCIT v. Ojjus Medicare · Ojjus Medicare (P) Ltd. · Section 153C · Section 153A · Section 132 · block period computation · date of search · six assessment years · ten assessment years · satisfaction note · 153C notice · abatement of assessment
