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        Case ID :
        Income Tax

        The Appellate Tribunal (ITAT) addressed the validity of an...

        Tax scrutiny time limit dispute: Court remands case for verification of assessment date.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Appellate Tribunal (ITAT) addressed the validity of an assessment order passed u/s 153C, considering the issue of limitation. The assessee raised the plea that the assessment year 2004-05 was beyond the six-year block period for assessment u/s 153C. Although the order bore the date 30.12.2011, it was issued and dispatched on 02.01.2012 as per the post office report. Since the assessee raised this plea for the first time during the appeal hearing, the ITAT remanded the issue to the Assessing Officer for proper verification and adjudication, along with other set-aside issues. The appeal was allowed for statistical purposes.
                                Note: It is a system-generated summary and is for quick reference only.
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