ITRON INDIA P.LTD,DELHI vs. DCIT, CIRCLE-10(1), NEW DELHI

ITA 1235/DEL/2022Status: DisposedITAT Delhi29 January 2026AY 2017-18Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the final assessment order was barred by limitation as per Section 153 read with Section 144C of the Act. Consequently, the impugned order was quashed.

What were the facts?

The assessee challenged the final assessment order, contending it was time-barred. The issue revolved around the interplay of Section 144C and Section 153 of the Income Tax Act, 1961, concerning limitation periods for passing assessment orders.

What were the issues?

Whether the final assessment order was passed within the prescribed time limits under Section 153 read with Section 144C of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(16)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

Hearing: 19/01/2026Pronounced: 29/01/2026

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) r.w. Section 144B

of the Income Tax Act, 1961 (the Act in short) dated 29/03/2022

pertaining to the Assessment Year 2017-18. 2. The Assessee raised Additional Ground contending that the Final

Assessment order dated 29/03/2022 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

relying on the ratio laid down by the Ho

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 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →