Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 698 - ITAT LUCKNOWValidity of assessment order passed - Bar of limitation in passing block assessment - Held that:- Wherever the limitation starts from the date of receipt of the judgment/order by the appellant/respondent, the Legislature has made a specific provision in the concerned Act. In the Income-tax Act/ Rules specific provisions are made to clarify that the period of limitation always starts from the date of receipt of order by the appellant/respondent. But such type of clarification has not been given either in the High Court Rules or the General Clauses Act or any other civil laws. The writ petitions are filed as per the High Court Rules or the General Clauses Act where the limitation always starts from the date of pronouncement of the order/judgment. Therefore, once the stay is vacated, the assessee has to revert back to its position as on February 12, 2004 and the balance time available for framing the assessment was only up to April 15, 2010. Since the assessment order was passed on June 22, 2010, it is certainly barred by limitation. - assessment framed by the Assessing Officer is barred by limitation. Accordingly, we do not find any infirmity in the order of the learned Commissioner of Income- tax (Appeals) who has rightly annulled the assessment being barred by limitation - Decided against Revenue.
|