Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 121 - HC - Income TaxTime limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - Held that:- The FAA held that no evidence was produced by the department to indicate that the assessment order was made on 26.12.2008 and it was dispatched along with the notice of demand on or before 31.12.2008 to the assessee - the appellate authority has found that the acknowledgement slip pasted at the back of the notice bore the date of receipt as 12.1.2009 - the FAA as well as the second appellate authority came to the conclusion that the assessment order was passed after the period of limitation - The question as to whether the assessment order was passed within the period of limitation or not is a question of fact based on appreciation of evidence produced before the appellate authorities – no substantial question of law arises for consideration – Decided against Revenue.
|