Rachit V Shah vs. The Commissioner of Income Tax-7
ITTA/85/2023HC Telangana25 Feb 2025
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
Section 143(3)Section 148Section 151Section 153C
reassessment action initiated by the respondent pertaining to
Assessment Year [‘AY’] 2013-14. We take note of the principal
challenge which now remains and pertains to the issue of surviving
period.
2.
The petitioner, in order to buttress its claim of the proceedings
being time barred, has placed for our consideration the following
chart:
WP (C) NO
85/2023
ITEM
