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2016 (3) TMI 283 - KARNATAKA HIGH COURT

2016 (3) TMI 283 - KARNATAKA HIGH COURT - [2016] 382 ITR 110 - Validity of assessment - period of limitation - Held that:- In the absence of dispatch date made available to the Court from the records, to prove that the order is issued within the prescribed period, order passed by Assessing Officer is barred by limitation. See Government Wood Works vs. State of Kerala [1987 (1) TMI 451 - KERALA HIGH COURT ]

We have noticed certain over writings in the order sheet as regards date of pas .....

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ntrol 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, 266/2009,281/2009 - Dated:- 9-2-2016 - N. K. Patil And S. Sujatha, JJ. For the Appellant : S .....

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under Section 132 of the Act. Proceedings under Section 153(A) of the Act were initiated by issuing the required notice, requesting the assessee to file a return of income for the relevant assessment years. In response, the assessee filed return of income declaring loss. Proceedings by order dated 31.07.2006, initiated under Section 142(2A) of the Act, appointing a special auditor came to be dropped as no opportunity was provided to the assessee. Subsequently, notice was issued on 30.11.2006 und .....

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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 .....

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t could not have been extended beyond 27.01.2007 being 180 days from 31.07.2006 being the date of the first direction and the order of assessment ought to have been made by 26.03.2007 and consequently the assessment order passed on 27.04.2007 is barred by limitation on the facts and circumstance of the case?. 2. Whether the tribunal is correct in law in holding that the Assessing Officer does not have the power to unilaterally withdraw the direction for audit under section 142(2A) of the Income .....

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e facts and circumstance of the case?. 4. Whether the assessment order is barred by limitation 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 a .....

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