DCIT CC 8( 2) MUMBAI, MUMBAI vs. JASLOK HOSPITAL AND RESEARCH CENTRE, MUMBAI

ITA 4351/MUM/2025Status: DisposedITAT Mumbai30 December 2025AY 2009-10Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was void ab initio as it was passed beyond the period of limitation prescribed by law, considering the delays in the special audit report and extensions granted. Consequently, the Revenue's appeal was dismissed as infructuous.

What were the facts?

The Assessing Officer denied exemption under Section 11 and made additions to the assessee's income. The assessee contended that the assessment order was barred by limitation due to delays in the special audit report.

What were the issues?

Whether the assessment order was barred by limitation due to delays in obtaining the special audit report and subsequent extensions. Whether the additions made by the Assessing Officer were valid.

Which sections of the Income-tax Act were involved?

Section 11,Section 142(2A),Section 143(3),Section 153,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: SHRI SANDEEP SINGH KARHAIL & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Madhur Agarwal, Ld. AR
For Respondent: Shri Vivek Perampurna, Ld. DR
Hearing: 23.12.2025Pronounced: 30.12.2025

PER MAKARAND VASANT MAHADEOKAR, AM: This appeal has been filed by the Revenue and the Cross Objection has been filed by the assessee, both arising out of the order passed by the Commissioner of Income-tax (Appeals)-50, Mumbai [hereinafter referred to as “CIT(A)”], dated 11.04.2025, passed under section 250 read with section 254 of the Income-tax Act, 1961[hereinafter referred to as “the Act”], f

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →