2022 (7) TMI 1288

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...., CA For the Respondent : Shri T. Kipgen, CIT-DR ORDER PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-III, Gurgaon ('CIT(A)' in short) dated 29.01.2015 arising from the assessment order dated 28.03.2013 passed by the Assessing Officer (AO) under Section 153B(1)(b) of the Inc....

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....t is governed by normal mechanism available for assessment and thus normal procedure of assessment stipulated under Sections 139 to 151 would apply. The assessment however, in the instant case, has been carried out for which order was passed incorrectly under Section 153(B)(1)(b) r.w. Section 143(3) of the Act. 2.1 Adverting further, the ld. counsel pointed out that in the wake of the fact that....

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.....2012 which is clearly beyond the time limit prescribed under Section 143(2) of the Act. As a consequence, the jurisdiction of the Assessing Officer to frame the assessment for Assessment Year 2011-12 is ousted at the threshold and the entire assessment framed in pursuance of a belated jurisdictional notice is null and void at the threshold. 2.2 It was thus contended on behalf of the assessee t....

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....ermissible under Section 143(2) of the Act. The second line of contention of behalf of the assessee is that the order in the instant case has been innocuously passed under Section 153B(1)(b) of the Act which is clearly bad in law owning to the fact that the Financial Year 2010-11 relevant to Assessment Year 2011-12 in question is the year of search which is not covered by the special provision of ....