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2020 (1) TMI 1684 - AT - Income TaxAssessment order as barred by limitation u/s 153 - HELD THAT:- In this instant case, the assessment order was to be made by 31.03.2005. Whereas the impugned assessment order was made 2 years later - on 02.07.2007. Even the notice for hearing was issued after the period for making the order of assessment had already been time-barred - being notice dated 12.04.2007. We note that the CIT(A) has passed a reasoned order considering all the facts of the case and law applicable to the facts therefore it does not require any interference. We decline to interfere in the order passed by the CIT(A), his order on this issue, is hereby upheld and the grounds of appeal raised by the Revenue is dismissed.
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