SMT. SAROJANI KESHRI,RANIGANJ vs. I.T.O.,WARD-3(1), ASANSOL

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ITA 221/KOL/2020Status: DisposedITAT Kolkata27 June 2023AY 2004-053 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was passed beyond the limitation period prescribed under section 153(2A), second proviso. Therefore, the assessment order and consequential additions were to be treated as non-est and deleted.

What were the facts?

The assessee's appeal was restored to the Assessing Officer (AO) by the ITAT with a direction to provide reasons for issuing a notice under section 148 and allow the assessee to make submissions. The AO passed the assessment order after the prescribed limitation period.

What were the issues?

Whether the assessment order passed by the AO was barred by limitation, rendering it non-est.

Which sections of the Income-tax Act were involved?

Section 153(2A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order

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