Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 136 - HC - Income TaxLimitation - Assessment u/s 158BC read with Section 158BD and Section 143(3) - Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment order, dated 29.7.1998, was not barred by limitation in terms of Section 158 BE(1)(a) of the Income Tax Act, 1961 - Assessee appeal before the Tribunal - Evidently, the assessee did not appear before the Tribunal, nor the Department representative appeared on the date of hearing - Assessee pointed out that the assessee had immediately filed a miscellaneous petition to set aside the order - Considering the fact that the plea of limitation is taken on appeal, in the fitness of things,feel that the order of the Tribunal be set aside and restored to the file of the Appellate Forum for them to consider the assessee's appeal and pass orders in accordance with law.
|