Indirect TaxesSupreme CourtSabka Vishwas Scheme : Supreme Court Grants Relief To Company Which Missed Deadline Due To IBC MoratoriumCase Title: Shekhar Resorts Limited vs Union of IndiaCitation : 2023.
The Madras High Court has held that the assessment was reopened on the basis of the error pointed out by the revenue audit, but it was done after the period prescribed under Section 147 of the Income.