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2023 (2) TMI 636 - AT - Income TaxAssessment u/s 153A - Period of limitation - whether the dispatch to dispatch register within the department would suffice so as to state that the assessment order has gone out of control of the AO for any possible change or modification? - HELD THAT:- Unless and until, the assessment order is received by the postal authority (3rd party/agent of the department) for dispatch within the limitation period, the same cannot be said to be dispatch with the limitation period (i.e 31.03.2015 in this case), though the actual service of the order may be beyond that period. As in the instant case, the evidence on record clearly point out that dispatch of the assessment order was not within period of limitation so as to go beyond the control of the AO. For the aforesaid reasoning and judicial pronouncement we hold that the assessment order is barred by limitation.
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