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
147 r.w.s. 148 of the
I.T.Act, the period of limitation provided u/s 263(2) of the I.T.Act
would begin to run from the date of intimation u/s 143(1) of the
I.T.Act and not from the date of order of reassessment. As
mentioned earlier, if the period of limitation is to be reckoned
from the date of intimation u/s
