RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

ITA 4421/DEL/2024Status: DisposedITAT Delhi29 January 2026AY 2020-2021Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessment orders were barred by limitation as per Section 153 read with Section 144C of the Act, following the Madras High Court's judgment and coordinate bench decisions. The impugned orders were quashed.

What were the facts?

The assessee contended that the final assessment orders were time-barred as they were passed beyond the period prescribed under Section 153 read with Section 144C of the Income Tax Act. The revenue argued that the issue of limitation was pending before the Supreme Court and sought deferral.

What were the issues?

Whether the final assessment orders were passed within the time limits prescribed by 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),Section 144C(13),Section 144B

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Cases cited in this judgment(14)Show list

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Income Tax Appellate Tribunal, DELHI

Hearing: 27/01/2026Pronounced: 29/01/2026

PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders 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

18/07/2024and 26/07/2024 pertaining to A.Y 2020-21. 2. The Assessees have raised Ground No. 2 contending that the

The order continues below.

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