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Showing contexts for: ITD database in Patel Inn And Travels Private Limited, ... vs The Jt.Cit(Osd), Circle-3(1)(1), Now ... on 29 July, 2024Matching Fragments
11. After taking into account the holistic view of all the facts as discussed above, we are of the considered opinion that the findings of the Ld. CIT(A) to uphold the order under Section 154 of the Act dated 19.03.2018 cannot be held as correct. The AO's order was passed in violation of principle of natural justice and in contravention to the provisions of section 154(3) of the Act and was also not passed on the date as appearing in the order. The date of order 01.06.2018 as appearing in ITD database Private Limited vs. Jt.CIT(OSD)] A.Y. 2011-12 -8- unequivocally establishes that the order was barred by limitation. Therefore, the order under Section 154 of the Act dated 19.03.2018 passed by the AO, is cancelled.