TMI Blog2014 (6) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... t this assessment order is passed by the Assessing Officer after the expiry of the limitation and therefore, he has rightly annulled this assessment order. - Decided against Revenue. - ITA No.565/LKW/2013 - - - Dated:- 13-6-2014 - SHRI SUNIL KUMAR YADAV AND SHRI A.K. GARODIA, JJ. For the Appellant : Shri Alok Mitra, D.R. For the Respondent : Shri Swaran Singh, C. A ORDER Rajendra (Accountant Member).- A. K. Garodia (Accountant Member).-This is Revenue's appeal directed against the order passed by the learned Commissioner of Income- tax (Appeals)-II, Kanpur dated March 28, 2013 for the assessment year 2006-2007. 2. The grounds raised by the Revenue are as under : 1. That the learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax (Appeals)-II, Kanpur dated March 28, 2013 needs to be quashed and the order passed by the Assessing Officer dated March 28, 2011 to be restored. 5. That the appellant craves leave to modify any of the grounds of appeal mentioned above and/or to add any fresh grounds as and when it is required to do so. 3. The learned Departmental representative of the Revenue supported the assessment order. 4. As against this, the learned authorised representative of the assessee supported the order of the Commissioner of Income-tax (Appeals). He also placed reliance on the following judicial pronouncements : (i) CIT v. Smt. Kamla Devi [1996] 217 ITR 330 (All) [1996] 217 ITR 330 (All) (ii) Dy. CIT v. Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before the Commissioner of Income-tax (Appeals) and contended before him that the assessment order passed by the Assessing Officer is barred by limitation. This issue is decided by the Commissioner of Income-tax (Appeals) vide para 6 of his order, which is reproduced below for the sake of ready reference : 6. I have gone through the records and the provisions of the Act placed before me and the arguments of the authorised representative, I find that the ratio of the hon'ble Allahabad High Court in the case of CIT v. Smt. Kamla Devi [1996] 217 ITR 330 (All) relied upon by the authorised representative of the appellant is fully applicable to the facts of the instant case. I am of the considered view that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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