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2024 (4) TMI 925 - ITAT DELHIValidity of Assessment order as time barred - delay dispatching assessment order - as submitted assessment order was required to be passed on or before 31/12/2016 i.e. within 21 months of the end of Assessment Year in which the income was first assessable - HELD THAT:- Though in the body of the assessment order, the date of passing of the order has been mentioned as 28/12/2016, the assessment order has been dispatched only on 02/01/2017 as per the postal track consignment produced. Thus, keeping in view of the order of the coordinate bench of the Tribunal in the case of Pankaj Sharma (2019 (2) TMI 789 - ITAT DELHI] we are of the considered opinion that the assessment in dispute is time barred and accordingly we set aside the assessment order by allowing the Ground No. 1 of the assessee.
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