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2021 (9) TMI 651 - AT - Income TaxValidity of the assessment passed beyond the period of limitation as per the provisions of Section 142(2A) - HELD THAT:- There is no dispute on the fact that the Co-ordinate Bench of ITAT, Delhi, vide aforesaid consolidated order[2021 (7) TMI 1243 - ITAT DELHI] has already held that the corresponding Assessment Orders are barred by limitation. As a result of the aforesaid consolidated order [Supra] of Co-ordinate Bench of ITAT, Delhi; as far as the present appeals before us are concurred, the corresponding Assessment Orders of Ld. CIT(A) have no existence at present. Thus, the present appeals before us have no legs to stand; and are not maintainable presently.
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