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2015 (11) TMI 805 - ALLAHABAD HIGH COURTValidity of assessment - period of limitation - whether extended period of limitation to complete the assessment is provided under Section 153 of the Income Tax Act? - Held that:- when the writ court while dismissing the writ petition by a judgment dated 13th January, 2000 directed the petitioner to reconsider the matter with regard to auditing the books of accounts under Section 142 (2A) of the Income Tax Act, no assessment proceeding could be completed without complying with the order of the Court. The Commissioner passed the order on 25th May, 2000. We are, therefore, of the opinion that the time taken by the Commissioner to decide the matter from 13th January, 2000 to 25th May, 2000 stood excluded while computing the period of limitation. The period of two months 6 days as calculated by the appellant consequently, would start from the date when the Commissioner passed the order, namely, 25th May, 2000. The assessment was completed on 16th June, 2000 within the extended period of 2 months 6 days. We are, consequently, of the opinion that assessment order was passed during the extended period of limitation as provided under Section 153(3) Explanation (1) (ii) of the Income Tax Act. - Decided in favour of the department.
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