Time limit for scrutiny assessment

This query is : Resolved

Radhakrishnan K.V. (Querist)
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28 April 2015 My client, an AOP, received scrutiny assessment order dated 31-03-2015 on 4-4-2015 together with demand notice u/s 156 for the AY 2012-13.
Is not the demand time barred?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 April 2015 demand is never time barred. the limits are placed only on the assessment completion

Radhakrishnan K.V.

Radhakrishnan K.V. (Querist)
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28 April 2015 Thank you Nikhil.So at least the present demand notice and assessment order are time barred. Am I not correct?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 April 2015 dont think so. the time limit for the order was 31 March 2015 only. please refer section 153. the order is within the time limit and is not time barred.