Income Tax Assessment Order Invalidated for Exceeding Time Limit; Nine-Month Delay Lacks Justification u/s 143(3.

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....Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9 months delay - the assessment order passed u/s 143(3) is barred by limitation and the same is annulled.....