The Tax Publishers2020 TaxPub(DT) 1131 (Del-HC)

INCOME TAX ACT, 1961

Section 147

In instant case, the judgment was reserved on further stipulated date because Court was not able to pronounce the same on account of heavy workload. Considering the fact that in meantime, the period of limitation for the completing reassessment would have expired, it was ordered that reassessment order that may be passed was not be enforced till pronouncement of the judgment.

Reassessment - Validity - Due to heavy workload, Court reserved judgment on further stipulated date -

Instruction was sought as regards judgment reserved on further date due to heavy workload of Court. Held: In instant case, the judgment was reserved on further date because Court was not able to pronounce the same on account of heavy workload. Considering the fact that in meantime, the period of limitation for the completing reassessment would have expired, it was ordered that reassessment order that may be passed was not be enforced till pronouncement of the judgment.

REFERRED :

FAVOUR : Instruction issued

A.Y. :

IN THE DELHI HIGH COURT

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