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2018 (5) TMI 237 - ITAT INDOREAssessment framed being barred by time - period of limitation - whether the limitation for framing reassessment would start from the date when the Tribunal passed order dated 11.12.2000 or from the date when the Hon'ble High Court issued direction to frame assessment de novo after quashing the finding of the Tribunal in respect of the issue of service of notice u/s 143(2)? - Held that:- There is no dispute with regard to the fact that the order of the Tribunal was not challenged by the assessee. Now, at this stage, the assessee cannot be permitted to take a plea against the order passed by the Tribunal in respect of the observation of the Tribunal that the issue regarding service of notice would be subjected to the outcome of appeal preferred against the order of the Tribunal. The limitation is required to be reckoned from the date when the Hon'ble High Court directed the AO to, frame the assessment. It is also a fact that the extension of framing of assessment was granted by the Hon'ble High Court in a Misc. Petition filed in the main appeal. Therefore, the limitation would run when the last direction was given by the Hon'ble High Court. No merit in the submissions of the assessee that the assessment so framed is time barred. Direct the Registry to fix the appeals for hearing on merit of the case related to other grounds raised by the assessee/revenue. - Decided against assessee.
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