Supreme Court in VLS Finance Ltd. & Anr. vs. Commissioner of Income Tax, has held that an operative period of interim stay order by the High Court which affects passing of Assessment Order by the Assessment Officer is also to be excluded for purpose of computing Limitation Period under Section 158BE(2) of Income Tax Act.
Article referred: http://www.livelaw.in/operative-period-interim-stay-order-affects-passing-assessment-order-also-excluded-purpose-computing-limitation-period/
Article referred: http://www.livelaw.in/operative-period-interim-stay-order-affects-passing-assessment-order-also-excluded-purpose-computing-limitation-period/
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