Search Results for "limitation period"

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Supreme Court Dismisses Accused's Challenge to Delay Condonation in Appeal Against Acquittal Under Customs Act. High Court's Authority to Condonate Delay Upheld as Section 5 of Limitation Act, 1963 Applies to Appeals Under Section 378 CrPC Unless Expressly Excluded.

The dispute arose from an appeal against acquittal filed by the Directorate of Revenue Intelligence under Section 378 of the Code of Criminal Procedur...

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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...