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TMI Blog2013 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee on 16.6.2003. The search proceeding was challenged by the assessee before the High Court by filing writ petition. The assessment proceedings were stayed vide interim order dated 12.2.2004. The interim order was vacated on 26.8.2009 – Held that:- Stay was vacated by the High Court on 26.8.2009. The A.O. took the date of vacation of the interim order to be the date, when it was received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra, learned counsel for the appellant. This income tax appeal under Section 260A of the Income Tax Act, 1961 arises out of order dated 25.4.2013 passed by the Income Tax Appellate Tribunal in ITA No.410/LKW/2012. The department has preferred the appeal on following questions of law:- "1. Whether the Hon'ble ITAT has erred in law and on facts in annulling the assessment without appreciating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court Rules which would be applicable in the case of proceedings in the High Court only." In this case search was conducted at the assessee's address on 14.9.2002 and notice under Section 158BC of the Act was issued on 29.4.2003. Consequent thereto the return was filed by the assessee on 16.6.2003. The search proceeding was challenged by the assessee before the High Court by filing writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party to make it effective. The provisions of the Income Tax Act for filing of the appeal from the date of service of the order will not be attracted to calculate the period of limitation to complete the assessment. In the present case we are not concerned with limitation for any particular act to be performed, but the arrest of the limitation by an interim order passed by the High Court. As soo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The question as to whether the order should be communicated by the Court, which had stayed the proceedings to restart the period of limitation was neither raised nor considered. We do not find any error of law in the judgment of the Tribunal holding that the assessment was clearly barred by limitation. The questions of law as framed are not substantial questions of law, which may arise for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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