Allowing the appeal of the assessee the Tribunal held that the provisions of section 144C would not apply in the impugned assessment year and hence the time period for passing the assessment order\u00a0 would not get enlarged . The Assessing Officer under obligation to pass the assessment order within the time specified under the third proviso to section 153(1) .i.e . on or before 31 st March, 2013 . Since the order has been passed beyond the period of limitation\u00a0 , the same is null and void , accordingly the assessment order is quashed.\u00a0\u00a0 ( ITA No. 1949\/Mum\/ 2015 dt 30 -9 -2020 ) (AY. 2009 -10)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 144C : Reference to dispute resolution panel \u2013 Section 144C inserted by the Finance ( No.2) Act , 2009 with retrospective effect from Ist April , 2009 is prospective in nature and would not apply to AY. 2009 -10 or earlier assessment years \u2013 Order passed is beyond limitation hence null and void . [ S.143(3) 153(1) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14560","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3MQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14560","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14560"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14560\/revisions"}],"predecessor-version":[{"id":14561,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14560\/revisions\/14561"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}