2019 (7) TMI 1041

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.... T .S.SIVAGNANAM, J. We have elaborately heard Mr.M.Swaminathan, learned Senior Standing Counsel for the Revenue. 2. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act), is directed against the order dated 04.4.2013 in ITA.No.2244/Mds/2012 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year 200....

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.... order under Section 263 of the Act passed by the Commissioner of Income Tax (Appeals)-10, Chennai dated 26.3.2012 not on merits, but on the ground that it was communicated beyond the period of limitation. The Tribunal considered the factual position and the letter written by the Assessing Officer enclosing the order passed under Section 263 of the Act and held that it was communicated well beyond....

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....patch register nor acknowledgment of the receipt of the order by the assessee has been placed on record. Therefore, inference has to be drawn against the Revenue that the impugned order was never communicated to the assessee. The provisions of Section 263(2) clearly state that order under Section 263(1) has to be passed within a period of two years from the end of financial year, in which....