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Delhi ITAT Upholds Quashing of Time-Barred Section 153C Assessment Beyond 10-Year Limit
Case Law Details
- Case Name
- DCIT Vs Indo Greenfuel Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Indo Greenfuel Pvt. Ltd. (ITAT Delhi)
10-Year Sword Cannot Swing Forever: Delhi ITAT Upholds Quashing of Time-Barred Section 153C Assessment
The Delhi ITAT in Indo Greenfuel Pvt. Ltd. upheld the quashing of a Section 153C assessment for AY 2010-11, holding that the notice issued on 28.09.2022 was beyond the permissible 10 assessment year limitation period prescribed under Sections 153C/153A.
The CIT(A) had relied upon the Delhi High Court ruling in Pr. CIT vs. Ojjus Medicare Pvt. Ltd. and observed that, after the amendment, the block of 10 years had to be counted backw...
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