Supreme Court on the Period of Limitation for Revising an Order of Assessment under Income Tax Act

Today, I will talk about the case of Commissioner of Income Tax, Chennai v. Mohammed Meeran Shahul Hameed, 2021 SCC OnLine SC 901, wherein the Hon’ble Supreme Court interpreted S. 263 (2) of the Income Tax Act, 1961 that provides for the period of limitation for revising an order of assessment.

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00:00 Introduction
00:34 S. 263 of Income Tax Act
01:32 Example
02:24 Question of Law Involved
03:01 Observations by the Court
05:12 Held by the Court
05:30 Concluding Remarks

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