ACIT 3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD, MUMBAI

ITA 798/MUM/2019Status: DisposedITAT Mumbai15 March 2024AY 2015-16Bench: SHRI KULDIP SINGH (Judicial Member), MS. PADMAVATHY S (Accountant Member)44 pages
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What did the Tribunal hold?

The Tribunal held that the AO's order giving effect to the ITAT's order was passed beyond the prescribed time limit under Section 153(5) of the Income Tax Act, 1961. Therefore, the AO's order was considered void ab initio and bad in law.

What were the facts?

The assessee and the revenue filed cross-appeals against the orders of the CIT(A) concerning various assessment years. A key issue was the delay by the Assessing Officer (AO) in passing an order giving effect to a previous ITAT order.

What were the issues?

Whether the order passed by the Assessing Officer giving effect to the ITAT's order was barred by limitation. Whether the delay in passing such an order renders it void.

Which sections of the Income-tax Act were involved?

Section 153(5)

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Cases cited in this judgment(12)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI KULDIP SINGH & MS. PADMAVATHY S

For Appellant: Shri Rushabh Mehta, A.R
For Respondent: Smt Sanyogita Nagpal, D.R

Per Bench:

Af

The order continues below.

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