Order passed beyond time limit prescribed u/s 153(1) is bad in law

Rashidaben Taher Morawala Badri Mohalla Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that the Assessing Officer is required to pass the assessment order within the time limit prescribed under section 153(1) of the Income Tax Act and hence any order passed belatedly is unsustainable in law.

Facts-

The assessee filed an appeal before the Commissioner of Income Tax (Appeals). The assessee challenged the validity of assessment order on the g

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