Assessment Order Issued Post-Deadline u/s 153 Deemed Null and Void; Assessee's Legal Challenge Succeeds.

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....Assessment order after expiry of time limit prescribed u/s 153 - AO was under obligation to pass the assessment order within the time specified under 3rd proviso to Sec. 153(1) of the Act i.e. on or before 31/03/2013. Since the order has been passed beyond the period of limitation the same is null and void. The assessee succeeds on the legal ground raised as additional ground of appeal. - AT....