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2016 (10) TMI 1368 - AT - Income TaxValidity of orders passed u/s 201(1) and 201(1A) - validity of Assessment u/s 153(2A) order passed by the A.O. as barred by limitation - HELD THAT:- CIT (A) has held that the provisions of section 153 (2A) does not apply to orders passed u/s 201 (1) and 201 (1A). It is noted by him in Para 3.2 of his order that as per the A.O. Section 153 (2A) of the Act applies to only orders enumerated therein and does not cover orders passed u/s 201 (1) and 201 (1A). CIT (A) has reproduced the provisions of section 153 (2A) and since section 201 is not refereed therein, he confirmed the assessment order on this aspect. Now we examine the applicability of the judgment rendered in the case of CIT vs. Jodhan Real Estate Development Corporation Pvt. Ltd. [2004 (7) TMI 43 - RAJASTHAN HIGH COURT] - We find that in that case, fresh order passed u/s 104 was also in dispute as time barred and the tribunal held in that case that it is time barred and this tribunal order was upheld by Hon’ble Rajasthan High Court. We are of the considered opinion that if section 153 (2A) is applicable to order passed u/s 104 then there is no reason or basis to hold that it is not applicable to order passed u/s 201 and 201 (1A). Accordingly, we hold that all these orders passed by the A.O. u/s 201 and 201 (1A) are time barred. Hence these are quashed.
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