17 February 2015
As per Section 250(6A) of Income Tax Act, 1961, "the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) of section 246A."If the Commissioner (Appeals) passes the order after the expiry of a period of one year from the end of financial year in which such appeal is filed before him, can the assessee take a plea that the order is invalid and shall be quashed?
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