TaxTMI 
TaxTMI 
2010 (8) TMI 125
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....Lucknow Bench, Lucknow rejecting the appeal of the assessee-appellant against the order dated 23.8.05 passed by the Commissioner of Income Tax (Appeals)-I, Kanpur. Challenge has been made on the ground that the entire proceedings of assessment were totally without jurisdiction and authority, as the assessment orders were passed beyond the period of two years, as prescribed under Section 153(1)(a) ....
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....g officer, Central Circle passed the assessment order under Section 143(3) of Income Tax Act on 26.10.04. The Commissioner of Income Tax (Appeal)-I, Kanpur passed an order on 23.8.05 and the Income Tax Appellate Tribunal passed the order on 23.11.08. Section 153(1)(a) of the Income Tax Act prescribes the limitation, during which the assessment order is to be passed and reads as under: "153(1). No ....
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....icer gets jurisdiction to pass an assessment order if it is within limitation. If the assessment is barred by time, then any decision on merits would be of no consequence, and for the same reason, the decision, on merits, by the appellate authorities would also be of no consequence and would have to be ignored. This is exactly what the Tribunal has observed in the impugned order. For, if the asses....