TMI Blog2018 (12) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Rules is plainly erroneous and cannot be the basis of a reassessment - Held that:- It is not possible to take up this matter today as the Bench is not sitting in the afternoon session. The matter stands adjourned to 08.01.2019. Since the limitation period for completing the assessment is expiring, in the meantime, it would be open to the Assessing Officer to complete the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For certain reasons, it is not possible to take up this matter today as the Bench is not sitting in the afternoon session. The matter stands adjourned to 08.01.2019. Since the limitation period for completing the assessment is expiring, in the meantime, it would be open to the Assessing Officer to complete the assessment and pass the assessment order as well. However, till the next date of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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