legally bound to pass the assessment order u/s.
153A/153B of the Act. He submits that there was a search and seizure
action against ... assessment u/s. 153A of
the Act. He submits that Sec. 153B(1)(b) refers to the assessment
relevant to the previous year in which
service of the order on the assessee. According to the assessee, section 153B of
the Act provides for excluding the period from the date ... assessee that as per the provisions of Explanation
appended to section 153B of the Act, the period of 150 days to complete the
special audit
extended by the period of special audit
allowed u/s 153B of the Act and thus, the asst. was time barred and void ... extended by the period of special audit allowed u/s 153B of the Act and
thus, the asst. was time barred and void.
Without prejudice
Officer
was legally bound to pass the assessment order u/s. 153A / 153B of
6
ITA No. 1134, 1135, 1136, 1137, 1138 & 1139 ... made in compliance with the provisions
of Sec. 153A and 153B .
9. In the assessment order, Section 143(3) is mentioned, can it
be said
Officer was legally bound to pass the assessment order
u/s. 153A/153B of the Act as there was a search and seizure action against ... made in compliance with the provisions of Sec.
153A and 153B .
9. In the assessment order, Section 143(3) is mentioned, can it be said
assessment and re-assessment proceeding specified u/s 153 and section
153B of the Act. It does not extend or relax the limitation period prescribed ... time limit for completion of such action u/s 153 or section 153B
18
ITA No. 342/PUN/2025, AY 2015-16
thereof. Similarly, Notification
Agrawal
10 0679/PUN/2023 2014-15 143(3) r.w.s. 153B Nashik
AAPPA5287L ... onwards Ld. AO] u/s 143(3) r.w.s.
153A/153B of the Act by an order dt. 29/01/2016
Agrawal
10 0679/PUN/2023 2014-15 143(3) r.w.s. 153B Nashik
AAPPA5287L ... onwards Ld. AO] u/s 143(3) r.w.s.
153A/153B of the Act by an order dt. 29/01/2016
Agrawal
10 0679/PUN/2023 2014-15 143(3) r.w.s. 153B Nashik
AAPPA5287L ... onwards Ld. AO] u/s 143(3) r.w.s.
153A/153B of the Act by an order dt. 29/01/2016
Agrawal
10 0679/PUN/2023 2014-15 143(3) r.w.s. 153B Nashik
AAPPA5287L ... onwards Ld. AO] u/s 143(3) r.w.s.
153A/153B of the Act by an order dt. 29/01/2016
