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“…..Commissioner could exercise his jurisdiction under Section 263 of the Act “only in cases where no enquiry is made by the assessing officer.” (Para 9) Aug 2, 2019 HIGH COURT OF CALCUTTA
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धारा 133(6) 131(1) के संबंध में महत्वपूर्ण जानकारी
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For the purpose of carrying forward the loss in terms of section 72 read with section 80 of the Act, in a case where search operations have been conducted under section 132 of the Act, the time to file the return within the meaning of section 139(3) of the Act has to be regarded as the reasonable time afforded by the consequent notice under section 153A(1)(a) of the Act.