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2021 (11) TMI 964 - AT - Income TaxValidity of assessment order u/s 153A - Period of limitation - HELD THAT:- Admittedly in the present case, the AO has framed the assessment final order on 29.11.2017 which is time barred in the light of the provisions of section 153B of the Act . As such the assessment order should have been passed on or before 31-12-2016 and without referring to the provisions of section 144C of the Act. Thus the impugned assessment order is unsustainable and void-ab-initio. As we have held the order of the assessment as invalid and unsustainable in law, we do not find any reason to adjudicate the issue raised by the assessee on merit. Moreover, the ld. AR at the time of hearing has also not advanced any argument on merit, accordingly we dismiss such issues raised on merits.
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