Pr. CIT v. Raj Buildworth (P) Ltd.

113 Taxmann.com 600High Court2020#2118 most cited

What is Pr. CIT v. Raj Buildworth (P) Ltd. authority for?

An assessment order initiated under Section 153C is time-barred if passed beyond six years from the end of the financial year in which the satisfaction note was recorded, regardless of whether the Assessing Officer for the search party and the assessee is the same.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Raj Buildworth (P) Ltd. · Raj Buildworth · Section 153C assessment · limitation period · time limit for assessment · search assessment · satisfaction note date · beyond six years · same Assessing Officer · Section 153A

Issues it is cited on

Judgments citing Pr. CIT v. Raj Buildworth (P) Ltd.

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