TOLA provisions cannot rescue assessment orders barred by limitation: ITAT Chennai

Althi Venkata Narendra Raju Vs DCIT (ITAT Chennai)

Facts:

• The assessee, Shri Althi Venkata Narendra Raju, was originally assessed under Section 143(3) of the Income Tax Act, 1961 for Assessment Year 2014-15 by an order dated 12.2016, wherein additions were made under the head long-term capital gains. Aggrieved, the assessee preferred an appeal before the Income Tax Appellate Tribunal. The Tribunal, vide its order dated 17.05.2019, set

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