2014 (6) TMI 885

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.... under :               "1. That the learned Commissioner of Income-tax (Appeals)-II, Kanpur has erred in law and on facts in annulling the assessment order dated March 28, 2011 passed by the Assessing Officer under section 13(3)/263 of the Income-tax Act, 1961 by ignoring the fact that the assessee had attended the proceedings before the Assessing Officer on January 27, 2011, January 31, 2011, February 18, 2011 and March 8, 2011 and co-operated with the Assessing Officer in com pletion of assessment proceedings without raising any objection before the Assessing Officer that proceedings made after December 31, 2010 are beyond the time allowed under section 153(2A) of the Inc....

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....r. 4. As against this, the learned authorised representative of the assessee supported the order of the Commissioner of Income-tax (Appeals). He also placed reliance on the following judicial pronouncements :          (i) CIT v. Smt. Kamla Devi [1996] 217 ITR 330 (All) [1996] 217 ITR 330 (All)          (ii) Dy. CIT v. Mahi Valley Hotels and Resorts [2006] 287 ITR 360 (Guj)         (iii) The order of the Income-tax Appellate Tribunal Bangalore Bench in the case of Amiti Software v. ITO (I.T.A. No.540/Bang/2012). 5. He submitted that the copy of all these judgments are available in the paper book on page Nos. 50, 5....

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....ready reference :           "6. I have gone through the records and the provisions of the Act placed before me and the arguments of the authorised representative, I find that the ratio of the hon'ble Allahabad High Court in the case of CIT v. Smt. Kamla Devi [1996] 217 ITR 330 (All) relied upon by the authorised representative of the appellant is fully applicable to the facts of the instant case. I am of the considered view that the assessment made by the Assessing Officer after expiry of the limitation, i.e., December 31, 2010, is barred by limitation. I, therefore, annul the order under section 143(3) of the Income-tax Act, 1961 passed on March 28, 2011." 6.1. Now we find that the sec....