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61 results for “house property”+ Section 153C(1)clear

Sorted by relevance

Delhi596Mumbai344Bangalore276Chennai158Jaipur147Hyderabad146Cochin127Chandigarh65Amritsar61Visakhapatnam54Ahmedabad46Pune35Indore29Patna23Guwahati23Surat19Karnataka16Agra16Rajkot16Nagpur15Lucknow12Kolkata11Raipur10Kerala7Cuttack3Jodhpur2Allahabad2Telangana2Varanasi2Dehradun1SC1Rajasthan1

Key Topics

Section 153A105Section 153C46Addition to Income33Section 14429Section 69A25Section 25021Undisclosed Income21Section 6818Section 56(1)(vii)

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 338/ASR/2017[2008-09]Status: DisposedITAT Amritsar27 Mar 2019AY 2008-09

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

Showing 1–20 of 61 · Page 1 of 4

15
Section 271F7
Search & Seizure5
Deduction2

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 340/ASR/2017[2010-11]Status: DisposedITAT Amritsar27 Mar 2019AY 2010-11

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 339/ASR/2017[2009-10]Status: DisposedITAT Amritsar27 Mar 2019AY 2009-10

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 337/ASR/2017[2007-08]Status: DisposedITAT Amritsar27 Mar 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 341/ASR/2017[2013-14]Status: DisposedITAT Amritsar27 Mar 2019AY 2013-14

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against