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Case Law Details

Case Name : Pankaj Sharma Vs DCIT (ITAT Delhi)
Related Assessment Year : 2010-11
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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.

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