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January 2013

Cancellation of assessment order u/s. 23(11): Trade Circular No.21T of 2012 dated 26.11.2012

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

It has been clarified that the application u/s. 23 (11) for cancellation of assessment order cannot be rejected if the order has been passed u/ss. (3A) of section 23, because even though the order has been passed within the extended time period, it is required to be made u/ss. (2) and (3).

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