Held that no reassessment proceedings can be initiated when the original return filed u/s 139(1) is pending and the time limit for completing scrutiny u/s 143(3) is not expired. (AY. 2018-19)(ITA No. 61/Delhi/2023 dt. 7-8 2024)
Rajesh Kumar (Shiva Construction Co) v. ACIT (2024) Chamber’s Journal-September-P. 111(Delhi)(Trib)
S. 147: Reassessment-Return pending to be processed-Time limit for completing scrutiny u/s 143(3) is not expired-Reassessment cannot be initiated.[S. 139(1), 143(3), 148]
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