Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12
u/s 143(3) passed by the Ld. AO in total violation of the guidelines issued by the CSDT vide F. No. 225/26/2006-ITA.II (Pt.), dated 08-09-2010. 3. That the Ld. CIT(A) has issued the appellate order after expiry of the limitation period prescribed by the CBDT vide Instruction No. 20/2003 dated 23-12-2003, as there has been