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No Coercive Income Tax Recovery After 7-Year Delay in Appeal Disposal: Andhra Pradesh HC
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AdvertisementSrinivasa Engineering Constructions Company Vs ITO (Andhra Pradesh High Court) The writ petition challenged the action of the income tax authorities in initiating recovery proceedings for Assessment Years 2006-07 and 2011-12 while the petitioner’s statutory appeal remained pending.
The petitioner, a construction and contract works firm, stated that its business operations had been discontinued from 2011 and that no return was filed for Assessment Year 2011-12.
Following a notice issued under Section 148 of the Income Tax Act, 1961, the petitioner filed its return on 22.10.2018 disputing ...