Reassessment Fails if Notice Beyond Surviving Limitation: ITAT Rajkot Applies Supreme Court Rule on Time-Barred Proceedings In a significant ruling for reassessment litigation, the ITAT Rajkot has reaffirmed that limitation provisions in reassessment cases are not procedural formalities but jurisdictional conditions. If the notice itself is issued beyond the legally surviving time period, the…
The post Reassessment Fails if Notice Beyond Surviving Limitation: ITAT Rajkot Applies Supreme Court Rule on Time-Barred Proceedings appeared first on The Tax Talk.
