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    <title>2016 (2) TMI 154 - ITAT DELHI</title>
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    <description>The Tribunal held that assessment orders for six years were barred by limitation due to invalid extensions granted by the Assessing Officer &quot;suo motu.&quot; Consequently, the assessments were deemed bad in law, and the appeals by the assessee were allowed, setting aside the assessments. Other arguments and legal issues raised were not addressed as they were considered academic in light of the primary finding on limitation.</description>
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      <description>The Tribunal held that assessment orders for six years were barred by limitation due to invalid extensions granted by the Assessing Officer &quot;suo motu.&quot; Consequently, the assessments were deemed bad in law, and the appeals by the assessee were allowed, setting aside the assessments. Other arguments and legal issues raised were not addressed as they were considered academic in light of the primary finding on limitation.</description>
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