In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed
Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav
delay is hereby condoned and appeal so filed by the Revenue is admitted for adjudication. 5. Briefly the facts of the case are that the assessee has originally filed his return of income on 28-09-2012, declaring total income of Rs. 5,12,500/-. The assessment proceedings were completed u/s. 143(3) of the Income