BMA s.7(1)

BMA s.7(1) — the law in short

What the courts have decided on section BMA s.7(1), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Pachamuthu Kumar v ADIT (Investigation) ITATHelps taxpayerNo later treatment found
  The officer issued a fresh s.10 notice two years after the first one and then assessed. Does the clock run from the second notice?
  No, where the second notice is in substance the same as the first. The Chennai Bench held that a successor officer ought to have continued the proceedings begun by his predecessor under s.7(1), so limitation under s.11(1) ran from the first notice of 7 January 2019, the assessment had to be made by 31 March 2021, and the order passed on 25 March 2023 was hopelessly time-barred.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.