2019 (1) TMI 286

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....re general in nature which does not require specific adjudication. 3. Ground No.2 is related to the validity of the assessment made by the AO u/s 143(3) of the Income Tax Act, 1961 (hereinafter called as 'Act'). In this case, the assessment was completed u/s 143(3) by an order dated 04.03.2012, the said order was served on the assessee on 05.12.2013 with inordinate delay of 9 months. Therefore, the Ld.AR contended that the assessment order passed u/s 143(3) is ante dated and it was passed after the limitation period specified in the Act, therefore, contended that the order passed u/s 143(3) is invalid and accordingly requested to quash the assessment order passed u/s 143(3). On appeal, the Ld. CIT(A) upheld the validity of the assessment o....

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....d before us to establish that the order infact was passed on 04.03.2013. Though the limitation period is available for passing the assessment order, but not for service of the assessment order and demand notice, the order must be served on the assessee within the reasonable time as held by the various high courts. The Ld.CIT(A) relied on the decision of CIT Vs. Subrata Roy cited supra, wherein, the facts are completely different and distinguishable. In the said case, the order was passed u/s 143(3) on 31.12.2008, but the assessee refused to accept the order, hence the assessment order and the demand notice was sent through registered post which caused delay of 47 days and the Hon'ble High Court held that the delay of 47 days is not time lon....