THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION
ITA/180/2019HC Kerala11 Nov 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263
reassessment. As
mentioned earlier, if the period of limitation is to be reckoned
from the date of intimation u/s 143(1) of the I.T.Act, the
Commissioner ought to have initiated revisionary proceedings on
or before 31.03.2014. In the instant case the notice u/s 263 of the
I.T.Act was issued much subsequently, i.e., on 02.05.2016 and
order
