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Order sent on old address without any effort from AO to send on correct address is barred by limitation
Case Law Details
- Case Name
- DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai)
There was no forwarding, not even an effort to forward, the draft assessment order to the correct address, or at least the address furnished to the Assessing Officer under proviso to rule 127(2), within the permitted time frame under Section 153 r.w.s 144C of the Income Tax Act, 1961. The order was thus barred by limitation.
FULL TEXT OF THE ITAT ORDER
1. By way of this appeal, the assessee appellant has challenged the correctness of the order dated 29th October 2019, passed by the Assessing Officer under section 143(3) read with sec...
