Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1798 - ITAT CUTTACKValidity of assessment u/s 153A - order of assessment being issued after the statutorily permitted time is barred by limitation - order barred by limitation - Held that:- We found that there is no dispute raised by the Revenue in respect of serving of order on 06.04.2015 but the fact remains that the Revenue could not demonstrate with evidence that the order was prepared and has left office of AO on date of passing of the order, whereas the ld. DR submitted that the above order was prepared and was sent to the Additional/Joint Commissioner of Income Tax for approval before serving on the assessee and the order was passed on 30.03.2015. The reassessment order is dated 30.03.2015 and the same was served on 06.04.2015, which is not disputed by the Revenue and which is similar facts of the decision of coordinate bench of the Tribunal in case of Geetarani Panda [2018 (7) TMI 1888 - ITAT CUTTACK], where service of order is barred by limitation. Accordingly, we set aside the orders of lower authorities and allow the additional grounds of appeal of the assessee
|