Notice u/s 148A(b), Limitation period

Thanks for your response. Specially with reference to section 149(b) of the Finance Act 2021 "Only if the AO has in possession books of account or other document or evidence which reveal that the income chargeable to tax represented in the form of an asset, which has escaped assessment amount to or is likely to exceed fifty lakh rupee or more." for the purpose of clause (b) of this sub-section asset shall include immovable property being land and building or both, shares and securities, loans and advances, deposit in bank account. In our case Sale of share and corresponding exempted…

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  Extension of time limit for issue of notice due to covid

Was any extension of tome allowed for issue of notice u/s. 142(1) or u/s. 143(2) for the assessment Year 2020-21 due to covid?

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  AY 2020-21 time limit for Completion of assessment

I have not received the assessment order for AY 2020-21 till now(2.4.22). Is the date completion of assessment has been extended. Can you please share the relevant notification. Thanks

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  scrutiny under section 143(3)

when is the last day for the assesing officer to pass order for the financial year 2019-2020 for scrutiny under section 143(3). what happens if no order is passed by the due date . is any extension given beyond 31-03-2022 due to covid

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  Limitation to complete assessment u/s 143(3) – A.Y.2019-20

Search & Sezure action u/s 132 was conducted on 19.06.2018. Assessments for the A.Y. 2013-14 to 2018-19 were completed u/s 153A on 14.08.20121. Assessment for the Assessment Year 2019-20 was completed u/s 143(3). The Government has extended date from time to time to complete the assessment u/s 143(3). In the light of extended period what is last date to complete the assessment u/s 143(3) for AO for the Year 2019-20. Kinly inform about latest circular on the subject. It is also requested to please inform whether prior approval to select the case for scrutiny (part priod is searched period) is…

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  Limitation period for issuing notice u/ s 148 is extended up to 30-6 2021 , However new section 148A is also operative w.e.f 1-4-2021 , whether notice u/s 148 is liable to be issued under section 148 or 148A ?

Date for issuing notice u/s 148 for AY 2013-14 is extended upto 30-6-2021. At the same time new section 148A is also operative w e f 1-4-2021. whether notice issued on 1-4-21 is liable to procedures u/s 148 or 148A?

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