PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED
ITA/63/2024HC Rajasthan03 Jul 2024
Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR
Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C
ii) is made on or after the 1st day of June, 2007,
the provisions of this sub-section shall, notwithstanding anything
contained in the second proviso, have effect as if for the words
"one year", the words "twenty-one months" had been substituted:
Provided also that where the order under section 254 is received by
the Principal Chief