Assessee’s case was selected for scrutiny. During the proceedings, it approached the Add’l CIT under section 144A whose directions were received on 31 March 2015 i.e. the last day by when the assessment order could’ve been passed. Assessment order was dated 30 March 2015. Before CIT(a), assessee unsuccessfully argued the order to be pre-dated and therefore time barred.

On appeal, the Hon’ble Tribunal adjudicated the matter in favor of the assessee and held the pre-dated order passed on 30 March 2015 incorporating the directions dated 31 March 2015 issued by the Addl. CIT, directions of which are subsequent to the assessment order cannot be saved by reason of date wrongly mentioned as 30 March 2015 instead of 31 March 2015. It is impossible that the direction of the Addl. CIT under section 144A, having been signed on 31-03-2015 was dictated by the assessing officer and typed after considering everything and signed on the same day itself. This is indicative of the order being passed pre-dated. Therefore, the same is barred by limitation and the assessment order and the consequential first appellant proceedings were set-aside.  (AY. 2009-10)