SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1225/HYD/2025Status: DisposedITAT Hyderabad25 February 2026AY 2019-20Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha G. (Accountant Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the final assessment order was passed beyond the limitation period prescribed under Section 153B of the Income Tax Act. Consequently, the assessment order was quashed.

What were the facts?

The assessee's case was selected for assessment under section 153C following a search in another company. The Assessing Officer (AO) made an addition for unexplained investment in commercial property based on seized material, which was upheld by the DRP. The assessee appealed against the final assessment order.

What were the issues?

Whether the assessment order passed under Section 153C r.w.s. 144C was barred by limitation as per Section 153B of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144C,Section 153B,Section 69,Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha G.

Hearing: 22/01/2026

Per. MANJUNATHA, G. A.M. These four appeals filed by the assessee are directed against the separate assessment orders passed by the A. O under section 153C r.w.s. 144C(13) of the Income Tax Act, 1961, all dated 17/01/2025, for the Assessment. Years 2016-17 to 2019- 20 respectively. The assessee has raised similar grounds for all the four Assessment Years. Therefore, for the sake of convenience,

ITA Nos 1222 to 1225 of 2025 Sam

The order continues below.

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