TMI Blog2012 (6) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... st date for completion of assessment was 31.12.2008. For this, the assessee has raised following additional ground : - For that the ld. CIT(A) erred in confirming the order of the AO when the assessment was barred by limitation because inspite of the opportunity is given the AO failed to bring on record any evidence that the assessment as completed by him within time and also issued and left his control before the end of the l imitation petition . 3. At the outset, ld. counsel for the assessee stated that the assessment was to be barred after 31.12.2008 and the assessee has received assessment order on 25.01.2009 and according to him, the assessment order was passed after the date of 31.12.2008. Ld. counsel for the assessee stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot tantamount to evidence. 5. On the other hand, ld. counsel for the assessee stated requiring the Revenue to produce the assessment order, issue register or dispatch register related to assessment year 2005-06, when the assessment order was dispatched by the revenue authority. Ld. counsel for the assessee also relied on the decision of the Hon ble Punjab Haryana High Court in the case of CIT vs. - Rai Bahadur Kishore Chand Sons in ITA No. 522 of 2007 dated 13t h February, 2008. 6. We have heard rival contentions and gone through the facts and circumstances of the case. Before us, the revenue produced issue register/ dispatch register (dispatch of assessment order) for the relevant assessment year 2005-06. We find that in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 5 opportunities to produce record of the Department to challenge the specific grounds of appeal taken by the assessee to the effect that assessment order dated 26.03.2004 was not served upon him within the statutory period of limitation and as such the same is liable to be quashed being passed after the statutory time limit and ultimately, the departmental representative stated before the Tribunal that the matter may be decided in the light of the facts on record of the case. While dismissing the appeal of the Revenue, the Tribunal has given a catogoric finding that no evidence has been adduced by the Department to show that the impugned order dated 26.03.2004 passed by the Assessing Officer was indeed passed before the statutory time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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