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TMI Blog2018 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... king the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same . 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 5. That on the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 5. That on the facts and in the circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same . 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 5. That on the facts and in the circumstances of the case the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 5. That on the facts and in the circumstances of the case the Ld. CIT(A)II, Bhubaneswar is erred in law and facts in susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary to the evidences in support of the same . 2. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in sustaining the rejection of the books of accounts u/s 145(3) but relying upon the Ld. A.O.'s description that no books of accounts was submitted contrary to the evidences in support of producing the said books of accounts along with bills and vouchers and unit wise gross receipts mentioned in the assessment order out of the books readily available with him. 4. That the learned CIT(A) has erred in law and on facts of the case in confirming the addition of suppressed receipts of Rs. 3,60,76,821 on estimation @ 40% enhancement using the seized documents marked as NIO-94 pertaining to the A.Y.10-11 & A.Y.11-12. 5. That the learned CIT(A) has erred in law and on facts of the case in sustaining the disallowance of remuneration and interest to the partners of Rs. 24,25,986 U/S 184(5) withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Section 153B(1)(a) reads as under: "153B (1) Notwithstanding anything contain in section 153, the AO shall make an order of assessment or reassessment - (a) In respect of each assessment year falling within six assessment years [and for the relevant assessment year or years] referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed." 11. A perusal of the above provisions show that the language used by the legislature in the above provision is in negative and the words used are "order of assessment" and not only "assessment". The word order denotes a command which is to be followed by somebody else. Unless the command is communicated to the person by whom it has to be followed, it does not become an "order". 12. In our considered view, simply determining the total income of an assessee and determining its tax liability on a piece of paper and signing the same may constitute an assessment but only on its communication to the assessee it becomes "order of assessment". Thus, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the decision of Hon'ble Supreme Court in the case of CIT vs. Vegetable Products Ltd., 88 ITR 192 (SC). 16. Coming to the facts of the instant case, it is not in dispute that the last authorisation u/s.132 of the Act was executed on 28.5.2014. Twenty- one months from the end of the financial year 2014-2015 expires on 31.12.2016. Therefore, the orders of assessment in pursuance to the said search for the assessment years 2009-2010 to 2015-2016 were to be made on or before 31.12.2016. 17. It is not in dispute that the orders of assessment under consideration were dispatched only on 7.1.2017. Hence, in our considered opinion, the said orders of assessment were time barred and consequently, we set aside the same and allow this ground of appeal of the assessee for all the seven years under appeal. 18. In view of our above decision, other grounds of appeal taken in all the appeals have become infructuous and, accordingly, not adjudicated upon. 19. The assessee has filed stay applications for stay of demand. As we have heard and decided the appeals of the assessee, the stay petitions of the assessee have become infructuous and accordingly, they are dismissed. 20. In the result, app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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