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TMI Blog2016 (6) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... .2014 and this order was received by the AO on 20.3.2014. The provisions of sub-section (13) of Sec. 144C mandates that upon receipt of the directions issued under sub-sec (5) by DRP, AO shall inconformity with the directions, complete the assessment within one month from the end of the month in which such directions are received by him. Apparently, in this case, the AO having received the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2010-11. 2. In this appeal the assessee has raised as many as 7 grounds, both on limitation and also on merits. As far as the limitation is concerned, it is the contention of the assessee that the assessment order passed u/s. 143(3) r.w. Sec. 144C(13) dated 27.2.2015 is bad in law and void-ab-initio being barred by time and hence deserves to be quashed. 3. The Ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e directions of the DRP on 23.12.2014, the final order was passed on 27.2.2015 and therefore it is time barred. He submits that the time limit for passing the final order got expired on 31.1.2015 and since the final order was passed on 27.2.2015 the said order of assessment is barred by limitation and therefore the order is null and void- ab-initio. 3.1. Coming to the merits, the Ld. Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month in which such directions are received by him. Apparently, in this case, the Assessing Officer having received the directions on 23.12.2014, he should have completed the final assessment within one month from the end of the month in which he received the order i.e. by 31.1.2015. However, the final assessment order was passed on 27.2.2015 making the assessment beyond the stipulated period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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