PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

153 of the Act, the time limit for completion of the assessment for the assessment year 2017–18 was twenty-one months from the end of the relevant assessment year, that is to say December 31, 2019. Since a reference had been made to the Transfer Pricing Officer under Section 92CA, the limitation period stood extended by twelve months, thereby