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2009 (7) TMI 829 - AT - Income TaxSearch and Seizure - 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 - No order of assessment under s. 18 or assessment or reassessment under sub-s. (1) Of this section shall be made after the expiry of five years from the end of the year in which the agricultural income was first assessable - assessment orders as non est having been passed beyond the period of limitation prescribed under law - appeals of the assessee are allowed on question of law - appeals of the Department dismissed
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