2016 (6) TMI 1500

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..... AD, JM: This appeal is filed by the assessee against the direction of the DRP-IV Mumbai dated 19.12.2014 pertaining to assessment year 2010-11. 2. In this appeal the assessee has raised as many as 7 grounds, both on limitation and also on merits. As far as the limitation is concerned, it is the contention of the assessee that the assessment order passed u/s. 143(3) r.w. Sec. 144C(13) dated 27.2 .....

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..... g Officer from DRP. The Ld. Counsel for the assessee submits that in this case, though the Assessing Officer received the directions of the DRP on 23.12.2014, the final order was passed on 27.2.2015 and therefore it is time barred. He submits that the time limit for passing the final order got expired on 31.1.2015 and since the final order was passed on 27.2.2015 the said order of assessment is ba .....

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..... the Assessing Officer shall inconformity with the directions, complete the assessment within one month from the end of the month in which such directions are received by him. Apparently, in this case, the Assessing Officer having received the directions on 23.12.2014, he should have completed the final assessment within one month from the end of the month in which he received the order i.e. by 31 .....

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