9911796707
TMI Blog2024 (1) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income on 30.09.2009, declaring NIL income. Therefore, we find merit into the contention of the assessee that notice u/s 143(2) dated 21.10.2010 is barred by time. The assessment order in consequence of time barred notice u/s 143(2) of the Act, is thus bad in law. Decided in favour of assessee. - Shri Kul Bharat, Judicial Member And Shri Pradip Kumar Kedia, Accountant Member For the Appellant : Shri Vikas Jain, Adv., Ms. Shrawani, Adv. And Shri Mohammad Imran Ahmed, Adv. For the Respondent : Shri Vivek Kumar Upadhyay, Sr.DR ORDER PER KUL BHARAT, JM The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A)-XXVI, New Delhi dated 30.08.2016 for the assessment year 2009-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of depreciation of Gym Equipments which were installed in the office and used for business purposes. The evidences filed and available on records have been wrongly and illegally ignored and rejected. 6. That the Ld.CIT Appeals has erred in ignoring the explanations given, evidences and materials placed and available on record. The same have not been properly considered and judicially interpreted and the same do not justify the additions sustained. 7. That the Appellant craves the right to amend, append, delete any or all grounds of appeal. 2. At the outset, Ld. Counsel for the assessee contended that the impugned assessment order is barred by time. He submitted that the assessee had taken objection of limitation at the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice issued u/s 143(2) was time-barred and beyond limitation. However, the assessment order dated 31.12.2010 had erroneously recorded that notice u/s 143(2) was issued to the assessee on 29.03.2010. Upon appeal, CIT(A) had decided this issue in favour of the Department. However, the assessee had appealed on this issue before Hon'ble ITAT relying upon the judgement of the Hon'ble Supreme Court in CIT vs Laxman Das Khandelwal (2019) 417 ITR 325 and the decision of a coordinate bench of this Hon'ble Tribunal in Roshan Lal Verma vs DCIT, Central Circle II, ITA No. 1934/Del/2015. 3. On the other hand, Ld. Sr. DR for the Revenue fairly considered the fact that there is no notice dated 29.03.2010 available on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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