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2009 (9) TMI 2 - DELHI HIGH COURTBlock Assessment – Notice under section 158BD – Change of Address – Period of limitation for passing assessment order - as per the A.O. the notice u/s 158BD dated 24.1.2002 was served upon the appellant on 15.2.2002. - as the notice was served on 15.2.2002, the limitation for completion of block assessment proceedings comes to February, 2004 – as per the assessee submitted the envelop and copy to notice to prove that notice was served on him on 30.1.2002 – Held that - since the Order dated 5.2.2004 has been passed beyond the permissible statutory period which expired on 31.1.2004, it is, therefore, legally non est
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