Dismissing the petition\u00a0\u00a0 the Court held that after S. \u00a0143(1)\u00a0acknowledgment, the regular assessment took place under S. \u00a0143(3). The scrutiny assessment under S. \u00a0143(3)\u00a0was challenged before the CIT(A)\u00a0 In the interregnum, i.e., between the acknowledgment under S. \u00a0143(1)\u00a0and passing of the scrutiny assessment under S.\u00a0 143(3), to protect the interests of the Revenue, the attachment order was passed. Against the final order of assessment under S. \u00a0143(3)\u00a0an appeal was preferred by the assessee before the CIT (A), which was dismissed and, as on date, an appeal was pending before the Appellate Tribunal. In such circumstances, it could not be said that the order had become conclusive. The period of limitation would be reckoned only from the date the order becomes conclusive. The order was not barred by limitation.( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 179 : Private company-Liability of directors-Recovery of tax\u2014 Attachment and sale of immovable property\u2014Limitation\u2014Final order under S. 143(3) and not Intimation u\/s. 143(1)-Not barred by limitation. [S. 226, Sch. II, R. 68B, Art, 226] <\/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":[1],"tags":[],"class_list":["post-9579","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2uv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9579","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=9579"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9579\/revisions"}],"predecessor-version":[{"id":17363,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9579\/revisions\/17363"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}