Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]

By Navasree A.M - On October 11, 2023 12:18 pm - 2 mins read
Six Year Time Limit - Income tax Act - Transfer of Seized Materials - Jurisdictional AO-Supreme Court-TAXSCAN

The Supreme Court, in a sequence of appeals initiated by the tax department, upheld the ruling of the Delhi High Court. It also made a significant observation regarding the commencement of the 6-year time limit specified in Section 153C(1) of the Income Tax Act, 1961. According to the apex court, this time limit begins from…

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