Agni Estates and Foundations (P.) Ltd. v. DCIT

459 ITR 44High Court2023#9806 most cited

What is Agni Estates and Foundations (P.) Ltd. v. DCIT authority for?

The period of limitation under section 153B of the Income Tax Act is not applicable where no writ petitions were filed by the assessee at the original instance. The statutory time limit for assessment expires on a specific date, and no further period is available to the revenue in such circumstances.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2025.

Also referred to as

Agni Estates and Foundations · DCIT · section 153B · period of limitation · assessment · writ petition · statutory time limit · revenue assessment · Finance Act 2022 · TOLA extensions

Sections most often in play

Section 153BSection 115BBESection 132(3)Section 132(8A)Section 153ASection 68Section 69CSection 250

Issues it is cited on

section 132(5)section 132(2)section 132(3)section 158besection 153b(1)(a)section 153(2)warrant of authorisationsection 153(1)(a)section 153b(1)section 21section 153(1)panchnama

Judgments citing Agni Estates and Foundations (P.) Ltd. v. DCIT

Mr Ismail Muhammad Khan, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-1(2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Mr Ismail Muhammad Khan, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-1(2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Mr Ismail Muhammad Khan, Mumbai vs. Assisatnt Commissioner of Income Tax, Central Circle-1(2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Ismail Muhammad Khan, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-1(2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Ismail Muhammad Khan, Mumbai vs. Assistant Commissioner of Income, Central Circle-1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Ismail Muhammad Khan, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-1(2), Mumbai

In the result all the appeals filed by both the

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…able to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

M/S. Index Logistics Pvt Ltd, Mumbai vs. ACIT CC 1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

M/S. Index Logistics Pvt Ltd, Mumbai vs. ACIT CC 1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

M/S. Index Logistics Pvt Ltd, Mumbai vs. ACIT CC 1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

M/S. Index Logistics Pvt Ltd, Mumbai vs. ACIT CC 1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

M/S. Index Logistics Pvt Ltd, Mumbai vs. ACIT CC 1 (2), Mumbai

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…cable to the present case. 1) Clause (xi) in Explanation 153B is introduced by Finance Act, 2022 w.r.e.f 1/4/2021. 2) The applicability of same is squarely covered by the decision of Madras High Court in Agni Estates and Foundations (P.) Ltd. vs. DCIT (2023) 459 ITR 44(Mad)(HC)[Pg 137-144] wherein it is held as under: "23. Insofar as the assessments for the period 2011-12, 2012- 13 and 2019-20 are concerned, no writ petitions have been filed by the petitioner at the original instance. Thus, and applying the limitation under section 153B, the date for statutory time limit for assessment would expire on 30-9-2020…

Agni Estates and Foundations (P.) Ltd. v. DCIT (459 ITR 44) — Cited in 11 Judgments | BharatTax