LatestGoods & Service Tax (GST) 17 July 2026
Assessment Proceedings Abate
The Assessing Officer rejected the company's claim for refund of tax deducted at source during scrutiny assessment, leading to a rejection of the company's claim, it is important to note that assessment proceedings abate if order giving effect is not passed within limitation under section 153
Assessment proceedings can abate if an order giving effect is not passed within the limitation period under section 153.
The company had filed its return of income and sought a refund of tax deducted at source.
- The Assessing Officer rejected the company's claim for refund during scrutiny assessment,
- The company's claim was rejected due to non-compliance with certain provisions of the Income Tax Act,
The order giving effect was not passed within the limitation period under section 153, resulting in the abatement of assessment proceedings
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