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2024 (3) TMI 153 - MADRAS HIGH COURTAssessment proceedings u/s 144C as barred by limitation - reckoning date of receipt of directions - HELD THAT:- Directions of the DRP were forwarded to the AO, i.e. National Faceless Assessment Centre, Delhi by uploading the same on 17.06.2022. Although learned senior standing counsel contends that the jurisdictional assessing officer received the directions only on 17.03.2023, for purposes of sub-section (13) of Section 144C, the date of receipt should be reckoned as the date of receipt by the National Faceless Assessment Centre on 17.06.2022. The internal arrangement by which the assessment proceedings relating to the petitioner were purportedly transferred so as to ensure that the proceedings are not barred by limitation is not material for this purpose. Indeed, as contended by petitioner, the communication dated 12.04.2022 from the PCCIT of the National Faceless Assessment Centre seeking approval for transfer so as to complete assessment within the period of limitation underscores the fact that the income tax authorities were mindful of the fact that assessment would be barred by limitation unless such assessment is proceeded with and completed expeditiously. Whether the assessment proceedings would be barred by limitation if computed from the end of June 2022? - If so computed, the period of one month expired on 31.07.2022, whereas the assessment order came to be issued on 25.03.2023. Hence, the assessment order was issued beyond the time limit specified in sub-section (13) of Section 144C. By taking into account not only statutory prescription but also the interpretation thereof by the Division Bench of this Court in Roca [2022 (6) TMI 848 - MADRAS HIGH COURT] and that of the Division Bench of the Delhi High Court in Louis Dreyfus [2024 (3) TMI 62 - DELHI HIGH COURT] we conclude that the assessment order cannot be sustained. Decided in favour of assessee.
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