In the result, both the appeals of the assessee are dismissed
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12
44 years ago), it has been mentioned that the Board will look with 'disfavour' to any deviation, without adequate justification, from the prescribed time-limit. This in itself shows that the consequence of a deviation cannot be the annulment of the assessment order which has, as in this case, marginally overshot the recommended lag between hearing and passing/service