What is Ramanand Agarwalla v. CIT authority for?

The limitation period prescribed under Section 153(1) of the Income Tax Act applies to the date on which the assessment order is passed by the Assessing Officer, not to the date on which the assessment order or the demand notice under Section 156 is served on the assessee. The statute distinguishes between the making of an assessment order and the service of a demand notice.

How many judgments cite Ramanand Agarwalla v. CIT?

45 judgments on BharatTax cite Ramanand Agarwalla v. CIT (333 ITR 182), spanning 2015 to 2023.

Ramanand Agarwalla v. CIT (333 ITR 182)

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE 1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 81/CTK/2022[2012-13]Status: DisposedITAT Cuttack01 Feb 2023AY 2012-13

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT ,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 79/CTK/2022[2010-11]Status: DisposedITAT Cuttack01 Feb 2023AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 78/CTK/2022[2009-10]Status: DisposedITAT Cuttack01 Feb 2023AY 2009-10

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 77/CTK/2022[2008-09]Status: DisposedITAT Cuttack01 Feb 2023AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, all appeals of the assessee stand allowed

ITA 76/CTK/2022[2007-08]Status: DisposedITAT Cuttack01 Feb 2023AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR

Section 142(1)Section 153ASection 153D

…ips held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. c) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 421/CTK/2019[2015-16]Status: HeardITAT Cuttack18 Nov 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 420/CTK/2019[2014-15]Status: HeardITAT Cuttack18 Nov 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 419/CTK/2019[2013-14]Status: HeardITAT Cuttack18 Nov 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 417/CTK/2019[2011-12]Status: HeardITAT Cuttack18 Nov 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 416/CTK/2019[2010-11]Status: HeardITAT Cuttack18 Nov 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…

SUJATA PANDA,BERHAMPUR vs. ACIT, CENTARAL CIRCLE-1, BHUBANESWAR

In the result, appeals of the assessee are allowed

ITA 415/CTK/2019[2009-10]Status: HeardITAT Cuttack18 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT

Section 132Section 153BSection 156

…s held that where an order of assessment had been passed within the period of limitation then the date on which order of assessment and demand notice were served, was not relevant. vi.) The Hon'ble Gauhati High Court in the case of Ramanand Agarwalla vs. CIT (151 ITR 216) held that as per sub-section 1 of section 153 of the Income Tax Act, 1961, the A.O. is required to pass an order of assessment within the limitation period, it does not require that the demand notice and assessment order should also be issued within that limitation period. The Hon'ble High Court clearly distinguished the legislative intent regar…