State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd.

11 SCC 363Reported decision2007#717 most cited

What is State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. authority for?

Statutory authorities must exercise their suo motu or revisional powers within a reasonable period, even if the governing statute does not prescribe a specific limitation period. What constitutes a 'reasonable period' depends on the nature of the statute, the rights and liabilities involved, and other relevant factors.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. · 11 SCC 363 · reasonable period for statutory power · no limitation period prescribed · suo motu power exercise · revisional jurisdiction reasonable time · Income Tax Act sections 153 · 144C · 263 · statutory authority time limit · delay in exercising jurisdiction

Sections most often in play

Section 144C(13)Section 153(4)Section 153(1)Section 143(3)Section 153Section 144BSection 144CSection 153(2A)

Issues it is cited on

section 144cofsection 158absection 261section 11(3)section 153(4)impermissible avoidance arrangementsection 144c(4)section 22(1)reference to tpostay of demandsection 141section 153(1)

Judgments citing State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd.

M/S. Cosmo Films Ltd., New Delhi vs. DDIT, New Delhi

In the result, appeals of the Assessees are allowed

ITA 2348/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jan 2026AY 2009-10

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaycosmo Films Ltd. Vs Ddit 1008, Dlf Tower-A, Circle-3(1), Jasola District Centre, New Delhi New Delhi Pan: Aaacc1152C Appellant Respondent

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

DCIT, New Delhi vs. M/S. Cosmo Films Ltd., New Delhi

In the result, appeals of the Assessees are allowed

ITA 2135/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jan 2026AY 2009-10

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaycosmo Films Ltd. Vs Ddit 1008, Dlf Tower-A, Circle-3(1), Jasola District Centre, New Delhi New Delhi Pan: Aaacc1152C Appellant Respondent

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Bentley Systems India Private Limited, Delhi vs. DCIT, Circle 4(2), Delhi Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is allowed

ITA 4465/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi28 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbentley Systems India Private V Deputy Commissioner Of Limited. Work Well Suites, 10 Floor, S Income Tax, Circle 4(2), C. Max House, 1516/338,339 340 R. Building, Assessment Village Behapur Adjacent Okhla Unit, Income Tax Railway Station, Okhla Industrial Department, Delhi Estate, S.O. Tehkhand, South East Delhi, Delhi, 110020 Pan: Aabcb5645E Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Vivo Mobile India Private Limited, Haryana, India vs. Assistance Commissioner of Income Tax, Central Circle, Delhi

In the result, appeals of the Assessee are allowed

ITA 4408/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] Vivo Mobile India Pvt. Ltd. Vs. ACIT 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statu…

Ts Tech Sun India Private Limited, New Delhi vs. The Assistant Commissioner of Income Tax, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4391/DEL/2024[2020-2021]Status: DisposedITAT Delhi28 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalts Tech Sun India Private Vs The Assistant Commissioner Limited, A-47, Lower Ground Of Income Tax, Circle 25(1), C. Floor, Hauz Khas, New Delhi- R. Building, I. P. Estate, 110016 Delhi-110002, New Delhi Pan: Aaact4324M Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Jubilant Generics Limited, Gautam Buddha Nagar vs. Assessment Unit, Delhi

In the result, appeal of the Assessee is allowed

ITA 4316/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaljubilant Generics Limited Vs Assessment Unit, Income Tax Plot 1A, Sector-16A Noida H. O. Department, Gautam Buddha Nagar, 201301, Delhi Uttar Pradesh Pan: Aadcj2401L Appellant Respondent Assessee By Ms. Nidhi, Ar (Virutal) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Toyo Ink India Private Limited, Delhi vs. The Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the Assessee is allowed

ITA 4299/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltoyo Ink India Private Limited Vs The Deputy Commissioner Of C-151, Naraina Industrial Area, Income Tax, Circle 25(1), Phase-1, Naraina Industrial Range 46, C. R. Building, Estate, South West, Delhi- Delhi-110002, Delhi 110028Pan: Aacct5137A Appellant Respondent Assessee By Sh. Ankitsahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Honda Access India Private Limited, Noida, Uttar Pradesh vs. Assessment Unit, Income Tax Department, Gb Nagar, Noida, Uttar Pradesh

In the result, appeal of the Assessee is allowed

ITA 4251/DEL/2024[2020-2021]Status: DisposedITAT Delhi28 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalhonda Access India Private Vs Assessment Unit, Income Limited Plot No. 1-D/5, Tax Department, Circle Udyogvihar, Ecotech-Ii, Alpha 5(1)(1), G B Nagar, Nodia, Greater Noida, Gautam Uttar Pradesh Buddha Nagar, 201308, Uttar Pradesh Pan: Aacch9695K Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Adidas India Marketing Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 1(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 3858/DEL/2024[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaladidas India Marketing Private Vs Assistant Commissioner Of Limited. Office No. 6, 2Nd Floor, Income Tax, Circle 1(1), C. R. Sector B Pocket No. 7 Plot No.11, Building, Delhi Vasantkunj South West Delhi Pan: Aaaca5313P Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Beumer India P.Ltd, New Delhi vs. DCIT, Circle 1(1)(2), New Delhi

In the result, Appeal of the Assessee in ITA No

ITA 1599/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 154

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Eversub India Private Ltd. (Formely As ' Subway Systems India Private Ltd., Haryana vs. DCIT Circle 22(2), Delhi

In the result, appeals of the Assessee are allowed

ITA 548/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] Eversub India Pvt. Ltd. Vs. DCIT 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory…

Msd Pharmaceuticals Pvt Ltd, Delhi vs. DCIT Circle -16(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 2330/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Vivo Mobile India Private Limited, Gurgaon vs. ACIT, Circle-25(1), Delhi

In the result, appeals of the Assessee are allowed

ITA 1488/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Baxter (India) Pvt. Ltd., Gurgaon vs. DCIT Circle-4(2), Delhi

In the result, appeals of the Assessee are allowed

ITA 1361/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbaxter India Pvt. Ltd. Vs Acit 2Nd Floor, Tower C, Building Circle 4 (1) No. 8, Dlf Cyber City, Dlf C. R. Building, Phase-Ii, Gurgaon New Delhi Pan: Aaacb3906F Appellant Respondent

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] Baxter India Pvt. Ltd. Vs. DCIT 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory…

Baxter (India) Private Ltd., Gurgaon vs. DCIT Circle-4(2), Delhi

In the result, appeals of the Assessee are allowed

ITA 1360/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbaxter India Pvt. Ltd. Vs Acit 2Nd Floor, Tower C, Building Circle 4 (1) No. 8, Dlf Cyber City, Dlf C. R. Building, Phase-Ii, Gurgaon New Delhi Pan: Aaacb3906F Appellant Respondent

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] Baxter India Pvt. Ltd. Vs. DCIT 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory…

Inductis (India) Pvt. Ltd., New Delhi vs. ACIT, Circle- 12(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 9713/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Yogesh K Umar, U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)Section 158A

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

Baxter India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 4(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 7833/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbaxter India Pvt. Ltd. Vs Acit 2Nd Floor, Tower C, Building Circle 4 (1) No. 8, Dlf Cyber City, Dlf C. R. Building, Phase-Ii, Gurgaon New Delhi Pan: Aaacb3906F Appellant Respondent

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] Baxter India Pvt. Ltd. Vs. DCIT 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory…

Oracle India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 938/DEL/2016[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

DCIT, New Delhi vs. M/S. Oracle India Pvt. Ltd., New Delhi

In the result, appeals of the Assessee in ITA No

ITA 7015/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…

M/S. Oracle India Private Limited, New Delhi vs. Addl.CIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 6907/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…ecovery was made within reasonable period. No hard and fast rules can be laid down in this regard as the determination of the question will depend upon the facts of each case (iii) (State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd., [(2007) 11 SCC 363: 2007SCC OnLine SC 1254 at page 367] 17. A bare reading of Section 21 of the Act would reveal that although no period of limitation has been prescribed therefor the same would not mean that the suomotu power can be exercised at any time 18. It is trite that if no period of limitation has been prescribed, statutory authority must exercise its juris…