2026 (5) TMI 1624

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....esh Kumar Dhanesta, Sr. DR ORDER PER C.N. PRASAD, J.M. All these appeals are filed by the assessee against different orders of the Ld. CIT(A)/NFAC, Delhi dated 27.05.2025, 28.05.2025 and 28.05.2025 for the A.Y. 2010-11, 2009-10 and 2011-12 respectively. 2. The Ld. Counsel for the assessee at the outset submitted that the assessments in all these three assessment years have been complet....

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....27.03.2014, the assessment u/s.147 of the Act should have been completed on or before 31.03.2015 i.e., within one year from the end of the financial year in which the notice u/s.148 of the Act was served on the assessee. Thus, it is submitted that since the assessment was completed on 18.03.2016 such assessment is barred limitation by virtue of the provision u/s.153(2) of the Act. 3. The Ld. Co....

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....notice u/s. 148 of the Act was served on the assessee. Here in the case of the assessee admittedly the notice u/s.148 of the Act was served on the Assessee on 27.03.2014 and the assessments were completed on 18.03.2016 which are clearly barred by limitation for the reason that the assessments should have been completed within a period of one year from the end of the financial year in which the not....