Supreme Court · 2021 INSC 630 · Decided 7 October 2021
Commissioner of Income Tax, Chennai v. Mohammed Meeran Shahul Hameed
- Court
- Supreme Court of India
- Citation
- 2021 INSC 630 · [2021] 8 S.C.R. 758
- Case number
- CIVIL APPEAL No. 6204/2021
- Decided
- 7 October 2021
- Bench
- M.R. SHAH, A.S. BOPANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 263, 143(3)
Headnote
Income Tax Act, 1961 - s.263 - Revision order passed under - When not barred by period of limitation provided u/s.263(2) - Held: Once it is established that the order u/s.263 was made/passed within the period of two years from the year in which the order sought to be revised was passed, such an order is not beyond the period of limitation prescribed u/s.263(2) - Receipt of the order passed u/s. 263 by the assessee has no relevance for the purpose of calculating the period of limitation provided u/ s.263(2)
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