Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1441 - AT - Income TaxValidity of reopening of assessment - period of limitation - assessee was searched u/s 132 whereas the assessment after search proceedings was framed u/s 143(3) read with section 148 instead of 143(3) read with 153A - Held that:- The issue of assessment being barred by limitation has been decided by the decision of co-ordinate bench of this Tribunal in assessee’s own case in assessment year 2004-05 in the same search proceedings wherein it has been held that assessment as framed by the AO was invalid and barred by limitation.
|