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2022 (4) TMI 21 - AT - Income TaxValidity of order passed u/s 144C(13) - computation of total income and tax liability in the draft assessment order - HELD THAT:- A perusal of the ITR acknowledgement exhibited shows that total income returned by the assessee - If the computation of tax liability in the draft assessment order is seen with the total income returned by the assessee, it clearly shows that the Assessing Officer did not intend to make any variation in the income of the assessee. Therefore, the assessment order should have been framed as per the provisions of section 153 r.w.s 143(3) of the Act, meaning thereby that the assessment order dated 29.09.2019 is barred by limitation. In light of the facts discussed hereinabove, we have no hesitation to hold that the assessment order is barred by limitation. Since we have held that the assessment order is barred by limitation, we do not find it necessary to dwell into the merits of the case.
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