TMI Blog2016 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... from other pages of the order sheet. Besides this flaw in the records, learned Counsel for the revenue is neither able to point out from the records that the Assessment Orders were dispatched on 27.04.2007 nor produced the dispatch register to establish that the orders are complete and effective i.e., it is issued, so as to be beyond the control of the authority concerned within the period of limitation i.e., 29.04.2007. Admittedly, the assessment orders were served on the assessee on 30.04.2007. Hence, we are of the considered opinion that the assessment orders passed are barred by limitation. - Decided in favour of assessee - ITA No.239/2009, ITA Nos. 245/2009, 259/2009, 243/2009, 279/2009,280/2009,247/2009, 263/2009, 241/2009, 265/2009, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.12.2006 and directed the assessee to get the accounts audited, due date for submission of special audit report was on 28.02.2007. Assessments were concluded under Section 153(A) read with Section 143(3) of the Act, by order dated 27.04.2007 and the orders were served on the assessee on 30.04.2007. 3. Being aggrieved by the said assessment orders, the appellant carried the matters in appeals. The Appellate Commissioner allowed the appeals in part. 4. Being aggrieved, the assessee as well as the revenue preferred appeals before the Tribunal. The Tribunal held that the assessment orders passed are barred by time and on the other grounds urged, findings are given in favour of the assessee. 5. Being aggrieved by the said common orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as it was made beyond the period of limitation on the fact and circumstances of the case? . 7. Heard the learned counsel Sri K V Aravind appearing for the revenue as well as Sri A Shankar, learned counsel appearing for the assessee. 8. Firstly, we are considering the substantial question of law No.4, relating to the limitation since it goes to the root of the matter. The undisputed facts are that the assessment orders were required to be issued on or before 26.03.2007, the period prescribed under law considering sixty days from 27.01.2007, due date for Special Auditor report as specified under Section 142(2C) of the Act. The assessment orders are dated 27.04.2007. Taking the second reference of the Commissioner of Income Tax, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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