https://www.taxtmi.com/caselaws?id=760252 ITAT Indore held that assessment order dated 30.12.2011 but dispatched on 02.01.2012 under section 153C for assessment year 2004-05 raised limitation issues. Since assessee argued the assessment year exceeded the six-year block period, and this plea was raised for the first time during appeal hearing, the tribunal remanded the matter to AO for proper verification and fresh adjudication of limitation and other issues. Appeal allowed for statistical purposes. en-us Thu, 21 Mar 2024 00:00:00 +0530 Wed, 16 Oct 2024 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760252 ITAT Indore held that assessment order dated 30.12.2011 but dispatched on 02.01.2012 under section 153C for assessment year 2004-05 raised limitation issues. Since assessee argued the assessment year exceeded the six-year block period, and this plea was raised for the first time during appeal hearing, the tribunal remanded the matter to AO for proper verification and fresh adjudication of limitation and other issues. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760252