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2016 (10) TMI 776 - HC - Income TaxChallenge to the transfer of case u/s 127 - initially assessee participated in the assessment proceedings and subsequently challenged the transfer orders - period of limitation for passing assessment u/s 153A - Held that:- if the Petitioner were aggrieved by the order dated 9 December, 2013, it ought to have challenged the same immediately before the Assessing Officer at Raipur exercised his jurisdiction consequent to the transfer. In fact, in this case, the Petitioner not only failed to challenge the impugned orders dated 9 December 2013 and 23 January 2014 immediately after they were passed but in fact, let the Assessing Officer at Raipur act upon the transfer by responding to the notices issued by the Assessing Officer at Raipur. This is evident from filing of return of income consequent to the notice dated 31 December 2013 under Section 153A of the Act, filing a reply on merits to notice dated 14 August 2014 under Section 142(1) read with Section 153A and 143(2) of the Act and also particularly in penalty proceedings by challenging the same under the Act before the CIT(A). Therefore, the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order order of transfer under Section 127(2) of the Act, cannot be accepted. It is also to be noted that it is an admitted position between the parties that time to pass an Assessment Order under Section 153A of the Act would have normally expired on 31 March 2015. However, in view of the adinterim stay granted by the High Court of Chhattisgarh pending admission, the period between 3 March 2015 to 14 September 2016 would stand excluded. Decided against the assessee.
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