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Section 153C Assessment for 2014-15 Misses Deadline; Order Issued Too Late, Barred by Limitation.

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....Assessment completed u/s 153C - Limitation for completion of assessment - Correct date of search - once it is held that the present assessment year i.e., A.Y 2014-15 is the year of search, then the limitation for completion of assessment in the instant case expires on 31.03.2016. - Since the AO in the instant case has passed the order on 30.08.2016, therefore, the same is barred by limitation. - AT....

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Section 153C Assessment for 2014-15 Misses Deadline; Order Issued Too Late, Barred by Limitation.