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Query about limitation period

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Sangeeta Mali

23 Points Posted on 27 July 2021

can A.O. after expiry of limitation period given on online portal for completion of proceeding can take further step to complete proceeding which are now shown open ??

Replies (3)

Quick Summary

This discussion addresses whether an Assessing Officer (AO) can continue proceedings after the limitation period has passed, even if the online portal indicates the case is still open. The consensus is that legal limitation periods supersede portal display errors. Once an assessment's limitation period has expired, the AO is legally barred from taking further action to complete it.

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 27 July 2021

Yes it can be

veerendar singh

tax consultant

3306 Points Posted on 27 July 2021

No he cant

Nidhi

Chief Accountant

3150 Points Posted on 29 July 2021

1. Expiry of limitation period as per online portal - Limitation period are as per law and not as per online portal as sometime portal show incorrect period due to non updation or others system error.

2. After expiry of limitation period for assessment, AO can't take any action to complete the Assessment as its barred by limitation.