https://www.taxtmi.com/highlights?id=55045 Assessment order after expiry of time limit prescribed u/s 153 - AO was under obligation to pass the assessment order within the time specified under 3rd proviso to Sec. 153(1) of the Act i.e. on or before 31/03/2013. Since the order has been passed beyond the period of limitation the same is null and void. The assessee succeeds on the legal ground raised as additional ground of appeal. - AT en-us Wed, 07 Oct 2020 11:56:40 +0530 Wed, 07 Oct 2020 11:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55045 Assessment order after expiry of time limit prescribed u/s 153 - AO was under obligation to pass the assessment order within the time specified under 3rd proviso to Sec. 153(1) of the Act i.e. on or before 31/03/2013. Since the order has been passed beyond the period of limitation the same is null and void. The assessee succeeds on the legal ground raised as additional ground of appeal. - AT Highlights Income Tax Wed, 07 Oct 2020 11:56:40 +0530 https://www.taxtmi.com/highlights?id=55045