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HomeDirect TaxForeign Tax Information Reference Can’t Extend Limitation: Delhi HC Holds Search Assessments...

Foreign Tax Information Reference Can’t Extend Limitation: Delhi HC Holds Search Assessments Time-Barred U/s 153B

Direct Tax

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By Mariya Paliwala
Delhi HC

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The Delhi High Court while terming search assessments as time-barred under Section 153B of the Income Tax Act, 1961 held that foreign tax information reference cannot extend limitation. The bench of Justice Dinesh Mehta and Justice Vinod Kumar has observed that the reference made to the FT&TR for information relating to earlier assessment years was…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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