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2022 (3) TMI 872 - AT - Income TaxValidity of assessment as bared by limitation - whether the AO was bound to pass the assessment order within nine months from the end of the financial year in which the order of the Hon'ble High Court was received i.e., on or before 31.12.2010? - HELD THAT:- The findings of the Ld. CIT(A) are in accordance with the plain provisions of law. On the other hand, we are not convinced with the arguments of the department that the relevant provisions referred by the CIT(A) do not apply to the case of the assessee. No case law was brought to our notice by the department to rebut the arguments advanced by the Ld. counsel for the assessee. In our considered opinion, the findings of the Ld. CIT(A) are based on the provisions of law. Hence, we do not find any reason to interfere with the findings of the Ld. CIT(A). Accordingly, we allow the appeal of the appellant assessee and uphold the order passed by the Ld. CIT(A). Appeal of the Revenue is dismissed.
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