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HomeDirect TaxIncome Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

Income Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

Direct Tax

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By Mariya Paliwala
Income Tax Dept Can’t Revive Time-Barred Assessments After Settlement Proceedings: Madras HC

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The Madurai Bench of the Madras High Court has quashed a series of assessment and recovery proceedings holding that the Income Tax Department could not seek to enforce assessment orders after failing to pass fresh assessments within the statutory limitation period following the rejection of settlement applications. The bench of Justice D. Bharatha Chakravarthy has…

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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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