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2014 (10) TMI 880 - HC - Income TaxValidity of assessment - time limit - period of limitation - whether the order was served on the appellant well beyond the time of limitation? - Held that:- Revenue is unable to point out from the records whether the assessment order was dispatched from the office before 31.03.2 006. Therefore, it is clear when the same was received by the assessee on 18.04.2006, it might have been dispatched few days prior to that and subsequent to 31.03.2006 . In that view of the matter, the order passed is barred by law of limitation. In that view of the matter, the additional substantial question of law framed today is answered in favour of the assessee and against the revenue.
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