Case Law Details
Shri Sanjay Thakur Vs The DC IT (ITAT Delhi)
Powers of the CIT(A) have been set out in section 251 of the Act. The CIT(A) has more power to send the matter back to the file of the AO for making fresh decision on the issue. Once the assessment order was quashed the CIT(A) has transgressed the power given to him u/s 251 (1) of the Act by giving direction to the AO to take action u/s 147/148 of the Act. Such directions are uncalled for and deserve to be expunged from the findings of the first appellate authority. We accordingly direct the AO to read the order of the first appellate authority without direction to take action u/s 147/148 of the Act.
FULL TEXT OF THE ITAT JUDGMENT
ITA No. 3785/DEL/2015 and ITA No. 3786/DEL/2015 are appeals by the assessee preferred against two separate orders of the Commissioner of Income Tax [Appeals], Ghaziabad dated 31.03.2015 pertaining to A.Ys 2009-10 and 2010-11. ITA No. 3787/DEL/2015 and ITA No. 3788/DEL/201 5 are appeals by a different assessee preferred against the order of the Commissioner of Income Tax [Appeals], Ghaziabad dated 31 .03.2015 pertaining to A.Ys 2009-10 and 2010-11.
2. Grievance of the appellants is common in all these captioned Therefore, all these appeals were heard together and are being disposed off by this common order for the sake of convenience and brevity.
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order u/s 153 have to be passed within 12 months from the end of f.y in which notice w.r.t section 150 servered to assessee. rahul vora your assessment will gets barred by limitation after 31-3-21 as your received notice on 9/2019.
Sir,
I have the following doubt in this regard in September 2019 the ITAT passed an order in against the assessee setting aside the order of the CIT(A) and directing the ACIT to pass a fresh order in relation to Assessment Year 2014-15. I just want to know if you can let me know when this assessment gets barred by limitation.