The question before the High Court was

(A)“ Whether the ITAT was correct in observing that the assessment order dated 30 th December 2016 under section 144 read with section 153A of the Income -tax Act 1961 received by the assessee on 9 th January 2017 could  be said to be barred by limitation , when there was no indication to show that the Assessing Officer did not pass the said order on 30 th December  , 2016 ?   

(B) Whether the ITAT was correct in holding that when there are two divergent views of different High Courts , one favouring the assessee should be followed , totally ignoring the fact that the decision of the High Court favouring the Revenue was confirmed by the Apex Court , in as much as the SLP filed in that regard was dismissed ?”

High Court affirmed the order of the Tribunal .  (AY. 2009 -10 to 2015 -16 )