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2018 (8) TMI 981 - AT - Income TaxValidity of assessment u/s 153C - Additions u/s 68 - ex-parte appellate order - failure to appear on the date of hearing due to his personal difficulties - opportunity of being heard and natural justice. - Since in the instant case, the satisfaction under Section 153C of the Act was recorded on 08.08.2013, therefore, the relevant six assessment years available for assessment/reassessment would be assessment year 2008-09 to 2013-14. The year under consideration being assessment year 2007-08, which being out of the purview of this period, the assessment in the year under consideration cannot be made under Section 153C of the Act. Accordingly, we quash the assessment order passed by the Assessing Officer under Section 153C of the Act. The additional ground raised by the assessee is accordingly allowed. Since we have already quashed the assessment proceedings, the other grounds raised by the assessee are rendered merely academic - Decided in favor of assessee.
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