TaxTMI 
TaxTMI 
2013 (4) TMI 698
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....in this appeal are extracted hereunder : 1. That the learned Commissioner of Income-tax (Appeals) has erred in law and on facts in annulling the assessment, without appreciating the fact that the communication of dismissal of the assessee's writ petition against the proceedings initiated under section 158BC of the Income-tax Act, was made to the Assessing Officer only on November 9, 2010, and that the Assessing Officer could not have proceeded to take up the assessment proceedings before November 9, 2009, consequently, the period of limitation was counted from such date. 2. That the learned Commissi....
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.... and the documents available on record are that a search was conducted at the assessee's premises on September 14, 2002 and notice under section 158BC of the Income-tax Act, 1961 (hereinafter called in short "the Act") was issued on April 29, 2003. Consequent thereto return was filed by the assessee on June 16, 2003. The search proceedings were challenged by the assessee before the hon'ble High Court by filing a writ petition and the assessment proceedings was stayed vide interim order dated February 12, 2004. Subsequently the stay order was vacated on August 26, 2009. 3. The normal time for passing the order under section 158BC of the Act is of two years from the end of the month in which search took place and in the instant cas....
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....e relevant observations of the learned Commissioner of Income-tax (Appeals) are extracted hereunder: "On going through the assessment order and the submission made (which have been extracted above), I am of the considered view that the stay granted by the hon'ble High Court got vacated as soon as the hon'ble court pronounced it in the open court. It is not the practice of the High Courts to send copy of the order to the appellant or the respondent as is done when the orders are passed by the Assessing Officer, the Commissioner of Income-tax (Appeals), the Income-tax Appellate Tribunal or even the Settlement Commission. The order of the hon'bl....
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....he limitation for the balance period would only start from November 9, 2009 and not from August 26, 2009. Therefore, the assessment order was passed within the period of limitation. 5. Learned counsel for the assessee, Shri. Rakesh Garg, advocate strongly refuted the contentions of the learned Commissioner of Income-tax (Departmental representative) with the submission that as per the Income- tax Act or the Rules, the orders of the authorities are required to be communicated by post to the assessee/respondent and the limitation starts from the date of receipt of the order. But in the High Court, the Supreme Court or any other civil courts, the limitation always starts from the date when the order is pronounced in the open court. However,....
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....h Courts, limitation always starts from the date of pronouncement of the judgment/order and as per provisions of section 12 of the Limitation Act, whatever time is consumed in obtaining the certified copy of the order, the same is excluded from the computation of period of limitation. Wherever the limitation starts from the date of receipt of the judgment/order by the appellant/respondent, the Legislature has made a specific provision in the concerned Act. In the Income-tax Act/ Rules specific provisions are made to clarify that the period of limitation always starts from the date of receipt of order by the appellant/respondent. But such type of clarification has not been given either in the High Court Rules or the General Clauses Act or an....