AI Drafter 
TaxTMI 
TaxTMI 
2018 (5) TMI 1024
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....of the I.T. Act, 1961 which is sine qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same . 4. On the facts and in the circumstance of the case a....
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....2 of the I.T. Act, 1961 which is sine qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case ....
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....e qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in law the requirements of the p....
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.... I.T. Act, 1961 which is sine qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the circumstance of the case and in l....
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....ing the search U/S 132 of the I.T. Act, 1961 which is sine qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same . 4. On the facts and in the cir....
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....ring the search U/S 132 of the I.T. Act, 1961 which is sine qua non for making the assessment U/S 153A thus making the assessment arbitrary, excessive, contrary to facts and bad in law. " 2. That on the facts and in the circumstances of the case the Ld. CIT(A]- II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 153A in spite of the facts that the assessment order passed by the Ld. Assessing Officer is barred by limitation as the same has been passed and issued beyond the prescribed date i.e. 31.12.2016 and dispatched by the Ld. A.O. on 7.1.2017 through speed post served on the appellant on 9.1.2017. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1] and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same. 4. On the facts and in the cir....
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....the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in upholding the assessment order passed by the Ld. ACIT, Central Circle-I, Bhubaneswar U/S 144 in spite of the facts that the provisions of the said section along with the entire requirements of the notices u/s 142(1) and 143(2) have duly been complied during the assessment proceedings contrary to the evidences in support of the same . 2. On the facts and in the circumstance of the case and in law the requirements of the provisions as stipulated U/S 153D have not been complied properly thus making the assessment under section 153A of the Act bad in law. 3. That on the facts and in the circumstances of the case the Ld. CIT(A)-II, Bhubaneswar is erred in law and facts in sustaining the rejection of the books of accounts u/s 145(3) but relying upon the Ld. A.O.'s description that no books of accounts was submitted contrary to the evidences in support of producing the said books of accounts along with bills and vouchers and unit wise gross receipts mentioned in the assessment order out of the books readily available with him. 4. That the learned CIT(A) has erred in law and on facts of the ....
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....ssment were barred by limitation. He placed reliance on the decision of Hon'ble Karnataka High Court in the case of CIT vs. B J N Hotels Ld., (2017) 79 taxmann.com 336(Kar). 8. On the other hand, ld D.R. placed reliance on the orders of the CIT(A). 9. Ld D.R. could not explain when the orders were prepared on 30.12.2016 why it could not be dispatched on or before 31.12.2016. 10. We find that Section 153B(1)(a) reads as under: "153B (1) Notwithstanding anything contain in section 153, the AO shall make an order of assessment or reassessment - (a) In respect of each assessment year falling within six assessment years [and for the relevant assessment year or years] referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed." 11. A perusal of the above provisions show that the language used by the legislature in the above provision is in negative and the words used are "order of assessment" and not only "assessment". The word order denotes a command which is to be ....