SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD

ITA 917/HYD/2024Status: DisposedITAT Hyderabad19 December 2025AY 2020-21Bench: Shri Manjunatha G., Accountant Member\nand\nShri Ravish Sood (Judicial Member)32 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was passed beyond the time limit prescribed under Section 153 of the Act. Consequently, the assessment order is liable to be quashed.

What were the facts?

The assessee company's appeal challenges the final assessment order passed by the Assessing Officer. A key contention is that the assessment order was passed beyond the time limit prescribed under Section 153 of the Income Tax Act, 1961.

What were the issues?

The primary issue is whether the assessment order was passed within the statutory time limits prescribed under Section 153 of the Income Tax Act, 1961, especially in the context of remand proceedings.

Which sections of the Income-tax Act were involved?

Section 153,Section 143(3),Section 144C(13),Section 92CA

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: Shri Manjunatha G. & Shri Ravish Sood

For Appellant: Shri P. Murali Mohan Rao, CA राजस्व द्वारा /
Hearing: 15/10/2025

PER. RAVISH SOOD, J.M: The present appeal filed by the assessee company is directed against the final assessment order passed by the Assessing Officer (for short, “A.O.”) under Section 143(3) r.w.s 144C(13) r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”) dated 25/07/2024 for the Assessment Year (AY) 2020-21. The assessee company has assailed the impugned order passed by the CIT(A) on the following grounds of appeal before us:

1.

On the facts and in the circumstances of the case, the final Assessment order passed u/s 143(3) r.w.s.144C(13) of the Act dated 25.07.2024 by the AO and

The order continues below.

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