Case Law Details
Case Name : Shri Subrata Roy Vs. Income-tax Officer, Wd-29(1), Kolkata (ITAT Kolkata)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Kolkata
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From the facts discussed above as well the case laws, it is obvious that this Bench allowed repeated opportunities to the revenue for producing evidences so that the fact regarding date of framing of assessment order could be verified. However, the Department could not produce any evidence which prove that the assessment order was ready as on 31.12.2008. Thus, we have no option but to accept the contention of assessee that the assessment order was not passed on 31.12.2008. No doubt the provisions of section 153 require
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Judgement has gone in favour of revenue in both HC and SC level.
Assessment order dispatched by the AO before 31.12.2017 at the wrong address which was received back by the Department. Now on 4th January 2018, order was dispatched at the right address and received by the assessee. Whether the assessment is valid or not, as the time limit for completion of assessment expired on 31.12.2017.
What is the status of Adjudicating Authority NOT signing / issuing Order till after 6 months of final Personal Hearing when Order was reserved ?
Very well reported for numerous similar instances reflecting on the high handedness of the REvenue