Case Law Details
Case Name : Pankaj Sharma Vs DCIT (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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Pankaj Sharma Vs DCIT (ITAT Delhi)
Conclusion: Assessment made by AO under section 153A was was barred by limitation as though assessment order was dated 28-3-2013, however, it was served on assessee on 18-4-2013, i.e., after expiry of period on which assessment order was liable to be time-barred as per section 153, i.e., 31-3-2013.
Held: Assessee-individual had received a notice under section 153A dated 18.09.2012. On 17.01.2013 assessee filed the return in compliance of notice under section 153A. No assessment order was received by assessee before 31.3.2013. On 17.4.20 13 assessee filed an a...
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