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“limitation for assessment”

Assessment ProceduresSection 153Section 15336 judgments

MMTC-PAMP INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1), NEW DELHI

In the result, all ITA Nos

ITA 5982/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22
Section 144C(13)

issue revolved around the interplay between the timelines prescribed under Section 144C (dealing with Dispute Resolution Panel or DRP) and Section 153 (general limitation for assessment orders).", "held": "The Tribunal held that the provisions of Section 144C and Section 153 are not mutually exclusive but are mutually inclusive

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEMPTION)-WARD-1(4), MUMBAI

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6558/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Dec 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

Rs.14,18,78,917/- was held to be disallowed as the assessee had not filed Form 10 within the statutory period of limitation for assessment year 2018-19. Aggrieved by the order of Ld.AO for both the assessment years, assessee preferred appeal for both the years before Ld.CIT

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEM) WARD 1(4), MUMBAI

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6557/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

Rs.14,18,78,917/- was held to be disallowed as the assessee had not filed Form 10 within the statutory period of limitation for assessment year 2018-19. Aggrieved by the order of Ld.AO for both the assessment years, assessee preferred appeal for both the years before Ld.CIT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

In the result, both the Revenue appeals stand dismissed

ITA 3020/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Oct 2025AY 2013-14

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

appeal by the Revenue. The Revenue has filed the application for condonation the delay stating therein that due to statutory date of limitation for assessment and penalty proceedings being 31.3.2025, there was significant pressure of pendency causing a delay in filing the appeal. Hence, it was requested that the delay

DCIT, CENTRAL CIRCLE-17, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

In the result, both the Revenue appeals stand dismissed

ITA 3019/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Oct 2025AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

appeal by the Revenue. The Revenue has filed the application for condonation the delay stating therein that due to statutory date of limitation for assessment and penalty proceedings being 31.3.2025, there was significant pressure of pendency causing a delay in filing the appeal. Hence, it was requested that the delay

ANANDA AQUA EXPORTS,GANAPAVARAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARM

In the result, appeal of the assessee is partly allowed for statistical\npurposes

ITA 15/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18
Section 143(3)Section 148Section 148ASection 149(1)(b)Section 250Section 250(6)Section 69Section 69A

appellant contends that the notices issued by the Income Tax\nOfficer, Ward-1, Bhimavaram, were contrary to the statutory provisions\ngoverning the time limitation for assessment, as well as the requirements\nof faceless assessment. Therefore, the appellant asserts that the\nproceedings conducted by the local jurisdictional officer are void

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

matters stand restored to the file of the AO." 18. On bare reading the provisions of section 153 of the Act, relating to limitation of assessment in cases abated before Settlement Commission, it is clearly evident that The period available to me AO for making assessment, reassessment or re-computation ... this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding period under sub-section

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