K.V. Abdul Azeez vs Commissioner Of Income Tax

Authority: High Court Date: 2017-12-18 AY: 2000-01, 2001-02, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07 Section: 153C, 263, 132A Acts: Income Tax Act 1961, Section 153C, Section 263, Section 132A, Section 153B Result: Revenue Citation: (2017) 100 CCH 0186 KerHC (2018) 168 DTR 0074 (Ker) : (2018) 404 ITR 0288 (Ker) : (2018) 253 TAXMAN Justices: K. VINOD CHANDRAN & ASHOK MENON, JJ. Appeal No: ITA Nos. 56, 57, 58, 59, 60, 61 and 62 of 2017
Whether the fresh assessment on remand under Section 263 must be completed within the limitation period prescribed under Section 153B of the Income Tax Act, 1961 --- Held No. Whether the Assessing Officer must enter fresh satisfaction under Section 153C when making a fresh assessment pursuant to a remand order under Section 263 --- Held No.

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