Delhi HC Admits Appeal on Limitation for Final Assessment Under Section 144C

PCIT Vs Rohde And Schwarz India Pvt Ltd (Delhi High Court)

The Delhi High Court considered an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 challenging the Income Tax Appellate Tribunal’s order dated 21.01.2026 in ITA Nos. 5461/Del/2024, 5951/Del/2024, 5999/Del/2024, 6040/Del/2024 and 5979/Del/2024.

The Court first allowed the application seeking condonation of a 14-day delay in re-filing the appeal. It also allowed the exemption application subject to all just exceptions.

The High Court admitted the appeal on the substantial question of law of whether the Income Tax Appellate Tribunal was legally correct in holding that the limitation period prescribed under Section 153 of the Income Tax Act, 1961 governs the passing of a final assessment order under Section 144C, despite Section 144C being a self-contained code with specific timelines and an overriding effect through its non obstante clause.

The Court issued notice to the respondent, whose counsel accepted notice, and directed that the matter be listed for hearing on 15.09.2026.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Exemption allowed, subject to all just exceptions.

2. The application is disposed of.

CM APPL. 47001/2026 (delay in re-filing)

3. This is an application filed by the appellant seeking condonation of 14 days’ delay in re-filing the appeal.