Supreme Court · 2023 INSC 287 · Decided 24 March 2023
Anil Minda and Others v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2023 INSC 287 · [2023] 3 S.C.R. 1150
- Case number
- CIVIL APPEAL No. 345/2012
- Decided
- 24 March 2023
- Bench
- M.R. SHAH, C.T. RAVIKUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132, 158, 158BC, 158BE(b)
Headnote
Income Tax Act, 1961 - ss. 132, 158, 158BC, 158BE(b) - Period of Limitation - Commencement of - Whether the period of limitation of two years for the block assessment under Section 158BC/158BE would commence from the date of the date of the last authorization - Held: Supreme Court in the case of VLS Finance Limited held that the relevant date would be the date on which the Panchnama is drawn and not the date on which the authorization/s is/are are issued - It cannot be disputed that the block assessment
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