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2015 (8) TMI 563 - CALCUTTA HIGH COURTValidity of assessment order under section 143(3) - Tribunal held that the assessment order under section 143(3) received by the respondent-assessee on April 13, 2005, was barred by limitation and as such perverse - Held that:- We have before us the affidavit evidence to show that a representative of the assessee, on his own volition and without intimation to the Department, visited the office and found the assessment order ready to be served upon him. We also find from the oral evidence of the Commissioner of Income-tax, Departmental representative that all records were produced and the Department had not made any attempt to despatch the order for service on the assessee. In the facts as above, there is no indication that the Assessing Officer revisited the order after March 31, 2005. The probability of the order being made and ready to be collected by the representative of the assessee as on April 1, 2005, cannot also be ruled out. For the reasons aforesaid, we find the order of the Tribunal requires interference and the same is set aside with regard to the quashing of the assessment as barred by limitation and, consequently, the cross-objection of the assessee before it being allowed. The rest of the questions before the Tribunal must now be adjudicated by it. - Decided in favour of revenue.
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