PERSOLKELLY INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER, DELHI

ITA 4390/DEL/2024Status: DisposedITAT Delhi30 January 2026AY 2020-21Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was barred by limitation, following the ratio laid down by the Madras High Court in Roca Bathroom Products Pvt. Ltd. and other co-ordinate benches. The Tribunal quashed the impugned final assessment order.

What were the facts?

The assessee contended that the final assessment order was time-barred as it was passed beyond the period prescribed under Section 153 read with Section 144C of the Income Tax Act. The revenue sought deferral of the decision, citing a pending Supreme Court case on a similar issue.

What were the issues?

Whether the final assessment order passed by the Assessing Officer was barred by limitation as per Section 153 read with Section 144C of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 153,Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(10)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, DELHI

For Appellant: MS. Taranjeet Kaur, CA
Hearing: 28/01/2026Pronounced: 30/01/2026

PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the Assessee challenging the Final

Assessment Order passed u/s 143(3) r.w.s. 144C(13) of the Income Tax

Act, 1961 (the Act in short) dated 29/07/2024 pertaining to the Assessment Year 2020-21. 2. The Assessee raised Ground No. 2 contending that the Final

Assessment order dated 29/07/2024 passed by the A.O. is time barred

by limitation and is bad in law, as it has been passed beyond the time

frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961 ('Act' for short). The Ld. Assessee's Representative

2 relyin

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 153

All 1,265 judgments and leading authorities on Section 153 →

Recent GST High Court judgments

Search GST case law →