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Time-Barred Assessment Quashed for Exceeding 10-Year Limit
Case Law Details
- Case Name
- DCIT Vs Alok Kumar Agarwal (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 Alok Kumar Agarwal (ITAT Delhi)
Beyond 10 Years = Beyond Jurisdiction: SLP Pending, But Law Binding: Tribunal Refuses to Revive Time-Barred 153A Order
Assessment u/s 153A dated 24/05/2022 was quashed by CIT(A) on the ground that AY 2010-11 falls beyond the extended 10-year limitation prescribed in Explanation 1 to Section 153A(1). Revenue argued before Tribunal that an SLP has been filed against Delhi High Court judgment in Ojjus Medicare Pvt Ltd & additions were made to recover due tax. Assessee submitted that binding jurisdictional decision squarely covers the is...
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