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2013 (8) TMI 439 - ITAT CUTTACKValidity of assessment orders - Assessment orders server after expiry of period of limitation - the assessment orders in these cases though made on December 31, 2009, those were served on the assessee on May 10, 2010, i.e., after 130 days from the date of order. - Held that:- It is found that undisputedly the assessment orders though passed before the period of limitation contemplated under the relevant provisions of law, the copies of the orders were served to the assessee after the expiration of the limitation provided under the relevant provision. - assessments are barred by limitation - appeals of the assessee are allowed on question of law - Following decision of Shanti Lal Godawat v. Asst. CIT [2009 (7) TMI 829 - ITAT JODHPUR] and K. Joseph Jacob v. Agricultural Income-tax Officer [1990 (11) TMI 75 - KERALA High Court] - Decided against Revenue.
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