PARTH KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under sub-Section (4) of section 245HA, be not less than one year, and where such period of limitation is less than one year, it shall be deemed to have been extended to one year, and for the purposes of determining the period

MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE