read with Section
143(3) is barred by limitation as per Section 153B of the Act?
(iv) Whether the order passed by the ITAT ... being ITA No. 1297-1297/Del/2011 by
wrongly applying Section 153B (1) for the assessment under Section
153B (1) for assessment under section 153A
counsel for the Petitioners submitted
as under:
(i) In terms of Section 153B (b) of the Act, the time limit for completion of
assessment under ... days in terms of the proviso below Explanation to Section
153B (1) of the Act, the time to frame assessment got extended till
read with Section
143(3) is barred by limitation as per Section 153B of the Act?
(iv) Whether the order passed by the ITAT ... being ITA No. 1297-1297/Del/2011 by
wrongly applying Section 153B (1) for the assessment under Section
153B (1) for assessment under section 153A
144C (5) notwithstanding anything to the contrary in Section 153 or
Section 153B , without providing any further opportunity of being heard to
the Assessee
