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2018 (7) TMI 938 - AT - Income TaxLimitation period for passing the order under section 254/143(3) - period of limitation - Held that:- CIT(A) reproduced Section 153(2A) in his findings as reproduced above. According to the provisions of Section 153(2A), an assessment order, pursuant to the Order under section 254 of the Act has to be made before expiry of one year from the end of the financial year in which order under section 254 of the Act is received by the Department. In this case, the A.O. made addition of ₹ 9 lakhs only in the original reassessment order which is set aside by the Tribunal and the issue of ₹ 9 lakhs was restored to the file of A.O. vide order dated 08.06.2010. Therefore, limitation period for passing the order under section 254/143(3) expired on 31.03.2012 whereas, the impugned assessment order was passed on 28.03.2014, therefore, it is time barred. The assessment order passed by the A.O. is time barred and as such, the entire proceedings have been vitiated and void abinitio
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