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Unsigned Sale Agreement & Alleged On-Money Addition quashed for Assessment Barred by Limitation
Case Law Details
- Case Name
- Srinivasa Reddy Yeturu Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Hyderabad
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Srinivasa Reddy Yeturu Vs DCIT (ITAT Hyderabad)
Assessment Quashed as Time-Barred Because Only 144 Days Excludable Under Section 153 – Tribunal Clarifies Search Limitation Rule; Unsigned Sale Agreement and Alleged On-Money Addition Fail as Assessment Held Barred by Limitation; Search-to-Handover Period Cannot Automatically Extend Assessment Time – Order Quashed for Exceeding Statutory Deadline; Section 153 Explained: Only Period Within Limitation Year Excludable, Not Entire 180 Days – Tribunal Sets Aside Assessment; On-Money Addition Under Section 69A Fails as Assessment Order Fo...
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