https://www.taxtmi.com/caselaws?id=295855 The Appellate Tribunal ITAT Pune dismissed the Revenue's appeal and allowed the Cross Objections of the assessee regarding the jurisdiction of the Assessing Officer in passing the assessment order beyond the specified time limit under section 153(1) of the Income-tax Act, 1961. The final assessment order passed on 17.06.2013 was deemed time-barred as it exceeded the extended period of 12 months by 31.03.2013. The judgment directed to set aside the assessment, ruling it null and void in law. The decision was made on January 25, 2019. en-us Fri, 25 Jan 2019 00:00:00 +0530 Wed, 23 Jun 2021 10:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295855 The Appellate Tribunal ITAT Pune dismissed the Revenue's appeal and allowed the Cross Objections of the assessee regarding the jurisdiction of the Assessing Officer in passing the assessment order beyond the specified time limit under section 153(1) of the Income-tax Act, 1961. The final assessment order passed on 17.06.2013 was deemed time-barred as it exceeded the extended period of 12 months by 31.03.2013. The judgment directed to set aside the assessment, ruling it null and void in law. The decision was made on January 25, 2019. Case-Laws Income Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295855