https://www.taxtmi.com/caselaws?id=307265 The Tribunal declared the TPO's order dated 30/01/2014 invalid for being time-barred, exceeding the permissible date by one day. Consequently, the dependent assessment order dated 29/01/2015 was also deemed invalid due to lack of jurisdiction. Additional grounds of appeal were admitted despite delay, as they addressed fundamental legal issues. The Tribunal's consistent decision across similar cases underscored the importance of adhering to statutory timelines, ultimately allowing the assessee's appeal and dismissing the Revenue's appeal as infructuous. en-us Mon, 14 Nov 2022 00:00:00 +0530 Mon, 10 Jun 2024 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307265 The Tribunal declared the TPO's order dated 30/01/2014 invalid for being time-barred, exceeding the permissible date by one day. Consequently, the dependent assessment order dated 29/01/2015 was also deemed invalid due to lack of jurisdiction. Additional grounds of appeal were admitted despite delay, as they addressed fundamental legal issues. The Tribunal's consistent decision across similar cases underscored the importance of adhering to statutory timelines, ultimately allowing the assessee's appeal and dismissing the Revenue's appeal as infructuous. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307265