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2016 (3) TMI 283 - HC - Income TaxValidity of assessment - period of limitation - Held that:- In the absence of dispatch date made available to the Court from the records, to prove that the order is issued within the prescribed period, order passed by Assessing Officer is barred by limitation. See Government Wood Works vs. State of Kerala [1987 (1) TMI 451 - KERALA HIGH COURT ] We have noticed certain over writings in the order sheet as regards date of passing of the order by the Assessing Officer and moreover, a particular page of the order sheet is maintained on a rough sheet (in an unusual manner) different from other pages of the order sheet. Besides this flaw in the records, learned Counsel for the revenue is neither able to point out from the records that the Assessment Orders were dispatched on 27.04.2007 nor produced the dispatch register to establish that the orders are complete and effective i.e., it is issued, so as to be beyond the control of the authority concerned within the period of limitation i.e., 29.04.2007. Admittedly, the assessment orders were served on the assessee on 30.04.2007. Hence, we are of the considered opinion that the assessment orders passed are barred by limitation. - Decided in favour of assessee
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