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Invalid DVO Reference Cannot Extend Limitation Under Section 153
Case Law Details
- Case Name
- Sukla Banerjee Vs NFC/ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-2023
- Courts
- All ITAT, ITAT Kolkata
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Sukla Banerjee Vs NFC/ITO (ITAT Kolkata)
DVO Route Misused—Assessment Beyond 31-03-2024 Held Barred by Limitation-142A Is Not for Capital Gains:
Wrong 142A Reference Can’t Extend Limitation: DVO Route Misused—Assessment Beyond 31-03-2024 Held Barred by Limitation
142A Is Not for Capital Gains: ITAT Kolkata Strikes Down ₹3.76 Cr LTCG Addition
Kolkata ITAT ‘D’ Bench in Sukla Banerjee vs ITO (ITA No.1987/Kol/2025, AY 2022-23, order dated 23-12-2025) allowed the assessee’s appeal and quashed the entire assessment as barred by limitation, holding that a reference made to the DVO u/s 1...
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