Delhi HC: Section 3(1) of Taxation Act Empowers Government to Extend Only Time Limits - 16.12.2021

Delhi High Court has held that section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 empowers the Government or Executive to extend only the time limits and does not delegate the power to legislate on provisions to be followed for initiation of reassessment proceedings.

Tags : Delhi High Court Power of Government to Extend Time Limits

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