https://www.taxtmi.com/caselaws?id=262545 The Tribunal held that the notice served under section 153C of the Income Tax Act for the assessment year 2003-04 was time-barred based on the date the documents were handed over to the Assessing Officer. Relying on a similar case from ITAT Ahmedabad Bench, the Tribunal concluded that the assessment for the year 2003-04 was beyond the limitation period. Consequently, the Tribunal allowed the appeal, quashing the assessment order for that year. en-us Thu, 22 Jan 2015 00:00:00 +0530 Thu, 13 Aug 2015 07:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262545 The Tribunal held that the notice served under section 153C of the Income Tax Act for the assessment year 2003-04 was time-barred based on the date the documents were handed over to the Assessing Officer. Relying on a similar case from ITAT Ahmedabad Bench, the Tribunal concluded that the assessment for the year 2003-04 was beyond the limitation period. Consequently, the Tribunal allowed the appeal, quashing the assessment order for that year. Case-Laws Income Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262545