Pr. CIT v. Raj Buildworth (P) Ltd.
113 Taxmann.com 600High Court2020#2116 most cited
What is Pr. CIT v. Raj Buildworth (P) Ltd. authority for?
Section 153C of the Income Tax Act, 1961, cannot be invoked to assess an assessment year that falls beyond the six-year limitation period from the end of the financial year in which the satisfaction note was recorded by the Assessing Officer.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.
Also referred to as
Pr. CIT v. Raj Buildworth (P) Ltd. · 113 Taxmann.com 600 · Section 153C · Limitation period · Assessment Year 2007-08 · Satisfaction note · Income Tax Act