Anoop Singh vs ITO

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.

The Ld. Counsel for the assessee at the outset submitted that the assessments in all these three assessment years have been completed u/s.147 r.w.s. 143(3) of the Act and such assessments are time barred by virtue of the provision of section 153(2) of the Act. The Ld. Counsel for the assessee referring to assessment order for the A.Y. 2009-10 submitted that a notice u/s.148 of the Act was issued and served on the assessee on 27.03.2014. The Ld. Counsel submitted that the assessment was completed u/s.147 r.w.s. 143(3) on 18.03.2016. Referring to the provision of section 153(2) of the Act, the Ld. Counsel submitted that no assessment, reassessment shall be made u/s.147 of the Act after the expiry of one year from the end of the financial year in which notice u/s.148 of the Act was served on the Assessee. The Ld. Counsel therefore, submitted that since, in the case of the assessee notice u/s.148 of the Act was served on 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.

The Ld. Counsel for the assessee submitted that the fact situation is similar for the A.Y’s 2010-11 and 2011-12.

On the other hand the Ld. DR could not controvert the submissions made by the Ld. Counsel for the assessee, with evidences.

Heard rival submissions and perused the orders of the authorities below. On perusal of the Assessment orders for all these three assessment years, we observed that a notice u/s.148 of the Act was issued and the same was served on 27.03.2014 on the assessee. The assessments in all these assessment years were completed u/s.147 r.w.s. 143(3) of the Act on 14.03.2016. As per the provisions of section 153(2) of the Act no order of assessment, reassessment u/s.147 of the Act shall be made after the expiry of one year from the end of the financial year in which 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 notice was served i.e. on or before 31.03.2015.

Thus, the time limit for completion of assessments in all these assessment years is 31.03.2015 and whereas the assessments were completed on 18.06.2016 making all these assessments time barred. Thus, we quash the assessments framed u/s.147 r.w.s. 143(3) of the Act for the A.Y.2009-10 to 2011-12 by allowing ground No.4 of grounds of appeals of the assessee in all these appeals.

Since we have quashed the assessments framed on legal issue all other grounds on merits need not be adjudicated at this stage as they become academic in nature and therefore, they are left open.

In the result, all the appeals of the assessee are partly allowed as indicated above.