In the result, appeals of the assessee are allowed
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
151 day of January, 1997." (F) That the main order u/s. 158BC/143(3)/158BG of the I.T. Act, 1961 was passed on 28/02/2002, where limitation was up to 3151 December, 2001 to pass the said order. 4. That in view of main order u/s. 158BC/143(3}/158BG of the I.T. Act, 1961 passed on 28/02/2002 is barred by limitation