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2022 (11) TMI 1386 - AT - Income TaxAssessment orders liable to be annulled being passed beyond the period of limitation - HELD THAT:- Admittedly, a perusal of the assessment orders in the present case clearly shows that DNCR, which is to be clearly hand written on the assessment orders is absent in the present case. It is also an admitted fact that DNCR original which has been produced by CIT DR does contain the entry in respect of the date of assessment order. DNCR also does mention the date of the assessment order as 30.12.2016. DNCR does not contain the date of the entry made in respect of the assessment order. It only mentions the date of the assessment order as 30.12.2016. Therefore, we are of the view that DNCR register does not help the case of the revenue. CIT DR has placed before us the file of the JCIT, wherein, he has granted the approval u/s.153D in respect of the assessment order on 30.12.2016. Again, this does not help the revenue insofar as it is only in respect of the approval u/s.153D from the JCIT. It does not prove that the order has been passed on 30.12.2016. A perusal of the order of M/s. Nidan [2018 (5) TMI 1024 - ITAT CUTTACK] clearly shows that this issue has been considered by the Tribunal, wherein, it is held that the assessment order therein is barred by limitation, as upheld by the Hon’ble Jurisdictional High Court [2022 (7) TMI 1444 - ORISSA HIGH COURT] - The assessee, herein, is a partner in M/s. Nidan (supra). Thus, the facts in the case of M/s. Nidan (supra) most specifically in respect of period of limitation would apply paripasu in respect of the assessee also. In these circumstances, we are of the view that the assessment orders passed in assessee’s case purported to have been passed on 30.12.2016 is barred by limitation and, therefore, quashed. Appeal of assessee allowed.
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