https://www.taxtmi.com/caselaws?id=367215 The Tribunal held that the assessment proceedings for the year 2005-06, conducted under section 153C read with section 143(3) of the Income-tax Act, were invalid and beyond the jurisdiction of the Assessing Officer. The assessment was deemed to be bad in law due to exceeding the permissible period for reassessment. Consequently, the appeal of the assessee was allowed, and the assessment for the year 2005-06 was declared invalid by the Tribunal on September 10, 2018. en-us Mon, 10 Sep 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367215 The Tribunal held that the assessment proceedings for the year 2005-06, conducted under section 153C read with section 143(3) of the Income-tax Act, were invalid and beyond the jurisdiction of the Assessing Officer. The assessment was deemed to be bad in law due to exceeding the permissible period for reassessment. Consequently, the appeal of the assessee was allowed, and the assessment for the year 2005-06 was declared invalid by the Tribunal on September 10, 2018. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367215