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“Section 153(3)(iii)”
Section References (mined)Section 153Section 153(3)(iii)2 judgments
The decision most relied on for Section 153(3)(iii) is Sahara India (Firm,) Lucknow v. Commissioner of Income Tax (14 SCC 151), cited in 106 judgments on BharatTax.
Leading authorities on Section 153(3)(iii)
Sahara India (Firm,) Lucknow v. Commissioner of Income Tax
14 SCC 151 · 2008 · Reported
106
citing judgments
This case establishes principles for determining the validity of a special audit direction issued under Section 142(2A) and its impact on the extended period of limitation under Section 153(3) Explanation 1(iii), often considered in the context of natural justice.
6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT
108 Taxmann.com 542 · 2019 · Reported
19
citing judgments
An assessment order passed based on a draft assessment order issued to a non-existent entity is void ab initio. This applies where a draft assessment order under section 144C was passed in the name of an amalgamating company that was no longer in existence on the date of the order.
