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2021 (5) TMI 799 - ITAT DELHIAssessment u/s 144C(13)/143(3) - Assessment order as barred by limitation - validity of draft assessment order framed by the AO - HELD THAT:- As the facts of the present case are that the original assessment was framed u/s 143(3) of the Act vide order dated 28.03.2006 and when the dispute travelled up to the Tribunal the Tribunal set aside the matter back to the files of the AO to frame denovo assessment. While giving effect to the order of the Tribunal the AO has erroneously framed a draft assessment order following the provisions of section 144C(1) of the Act which was clearly not applicable on the facts of the case in hand. After receiving the directions from the DRP the final assessment order was framed on 19.08.2011 which is definitely barred by limitation in the light of the provisions of section 153(2A) as applicable during the year under consideration. Thus we have no hesitation in holding that the assessment order dated 19.08.2011 is barred by limitation. Decided in favour of assessee.
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