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“Section 153(3)”

Section References (mined)Section 153Section 153(3)206 judgments

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 518/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalinfinity International, Nfac, Delhi Vs. H-611, Titanium City Centre, Present Jurisdiction 100 Ft. Anandnagar Road, Ito, Ward 3(3)(1), Satellite, Ahmedabad-380015 Ahmedabad [Pan: Aaefi 2610 J] (Appellant) .. (Respondent) Appellant By: Shri S.N. Soparkar, Sr. Advocate & Ms. Ukti Shah, Ar Respondent By: Shri Alpesh Parmar, Cit-Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 10.03.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147Section 148Section 153(3)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

ANAND BHUVAN CO-OP HSG SOCIETY LTD,MUMBAI vs. THE INCOME TAX OFFICER, WARD 22(1)(1), MUMBAI, MUMBAI

In the result, both the Appeals under consideration are partly allowed, on the above terms/directions

ITA 6865/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

For Appellant: Shri Sanjay C. ShahFor Respondent: Shri Surendra Mohan, SR. D.R
Section 12ASection 144Section 147Section 153(3)Section 270ASection 50C

statute, set- aside the Assessment Order to the file of the Assessing Officer for making fresh Assessment, within the time limit provided in section 153(3) of the Act. 7. As the Ld. Commissioner has set-aside the Assessment Order in toto with the direction to make a fresh Assessment ... well in due course of time. Further, the Assessing Officer shall adhere to the time limit as prescribed in the provisions of Section 153(3) of the Act, for passing the fresh Assessment Order, in the remand case, as directed by the learned Commissioner. 11. Thus, in effect, the Assessing

ANAND BHUVAN CO-OP HSG SOCIETY LTD,MUMBAI vs. THE INCOME TAX OFFICER, WARD 22(1)(1), MUMBAI, MUMBAI

In the result, both the Appeals under consideration are partly allowed, on the above terms/directions

ITA 6864/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

For Appellant: Shri Sanjay C. ShahFor Respondent: Shri Surendra Mohan, SR. D.R
Section 12ASection 144Section 147Section 153(3)Section 270ASection 50C

statute, set- aside the Assessment Order to the file of the Assessing Officer for making fresh Assessment, within the time limit provided in section 153(3) of the Act. 7. As the Ld. Commissioner has set-aside the Assessment Order in toto with the direction to make a fresh Assessment ... well in due course of time. Further, the Assessing Officer shall adhere to the time limit as prescribed in the provisions of Section 153(3) of the Act, for passing the fresh Assessment Order, in the remand case, as directed by the learned Commissioner. 11. Thus, in effect, the Assessing

AKSHAY PINTO,CHEMBUR vs. INCOME TAX OFFICER 27(1)(1) MUMBAI, VASHI

In the result Assessee’s Appeal is allowed

ITA 8261/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Feb 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2017-18 Akshay Pinto, Clara Sadan, Income Tax Officer 16Th Road, Chembur, Mumbai, 27(1)(1), 4Th Floor, Maharashtra - 400071. Vs. Tower No.6, Vashi Railway Station, Mumbai, Maharashtra – 400703. (Appellant) (Respondent) Pan: Aoopp 2080 H Present For: Assessee By : Shri. Arvind Pinto & Shri Ryan Saldanha Revenue By : Shri. Surendra Mohan (Sr. Dr.) Date Of Hearing : 16.02.2026 Date Of Pronouncement : 16.02.2026 O R D E R Per :Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.10.2025 Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017-18. 2. In This Case, During The Assessment Proceedingsinitiated On The Basis Of Scrutiny, Various Notices Dated 21.09.2018, 17.06.2019 & 22.06.2019 Were Issued To The Assessee By The Assessing Officer. Somehow, The Assessee Failed To Comply With The Notices Issued & Therefore The Assessing Officer Ultimately Passed The Assessment Order Dated 29.06.2019 U/S 144 Of The Act, Making Addition Of Rs.14,81,000/- U/S. 69A R.W.S 115Bbe Of The Act.

For Appellant: Shri. Arvind Pinto & Shri Ryan SaldanhaFor Respondent: Shri. Surendra Mohan (SR. DR.)
Section 142(1)Section 144Section 153(3)Section 250Section 270ASection 272ASection 272A(1)(d)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI JAGADISH

SATYAPREM RAJABHAU DHOLE,BEED vs. ITO, WARD-1(5), AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed

ITA 368/PUN/2025[2015-16]Status: DisposedITAT Pune12 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Rathi (Virtual)For Respondent: Shri Manish Mehta
Section 133(6)Section 142(1)Section 143(2)Section 144Section 144BSection 144B(1)(ix)Section 147Section 148Section 148ASection 2

take such steps as advised in accordance with law. The A.O is directed to make fresh assessment within time limit provided in section 153(3) of the Act. The assessee is also requested to furnish the requisite details before the AO to substantiate his claim. Keeping in view the above

MAMATHA GUBBALA,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

ITA 1170/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jan 2026AY 2019-20
Section 127Section 142(1)Section 147Section 148Section 148ASection 250

refer the case back to the\nAssessing Officer for making a fresh assessment. Further, it is\nproposed to make consequential amendment in section 153(3) of the\nAct in order to provide the time limit for disposal of cases which are set\naside by the Commissioner (Appeals).\n5. This amendment ... appellant. The assessment order is accordingly set aside.\nThe AO is directed to make fresh assessment within time limit provided\nin section 153(3) of the Act. Thus, these grounds are Set Aside.\nHence, Grounds No. 1 to 11 are Set-Aside to the file of Ld. AO for\nfresh

SHAHNAZ HUSAIN,NEW DELHI vs. ASSESSING OFFICER, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

ITA 538/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17
Section 144CSection 144C(13)Section 153

passing the final assessment orders were beyond the prescribed limitation period.", "result": "Allowed", "sections": ["Section 144C", "Section 153", "Section 92CA", "Section 153(2A)", "Section 153(3)", "Section 144C(12)", "Section 144C(13)", "Section 144C(4)", "Section 144C(5)", "Section 144C(1)"], "issues": "Whether the time limits prescribed under Section 144C

BHIM SINGH,PALWAL vs. INCOME TAX OFFICER, WARD 1(2), FARIDABAD, FARIDABAD

Appeal is allowed in above terms

ITA 5844/DEL/2025[2010-11]Status: DisposedITAT Delhi29 Jan 2026AY 2010-11

Bench: Sh. Satbeer Singh Godaraita No. 5844/Del/2025 : Asstt. Year: 2010-11 Bhim Singh, Vs Income Tax Officer, H. No. 7/2, Village-Amarpur, Palwal, Ward-1(2), Haryana-121102 Faridabad-121001 (Appellant) (Respondent) Pan No. Eopps6432P Assessee By: Sh. D. C. Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 29.01.2026 Order This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1079692656(1) Dated 18.08.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. D. C. Garg, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 153(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No

ONEEL VERMA,NASHIK vs. ITO-5(1), BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/IND/2025[2009-10]Status: DisposedITAT Indore21 Jan 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

For Appellant: Shri Devendra Jain, AdvFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

compliance and held that the matter required extensive verification of facts. Relying upon the amended provisions of section 251(1)(a) and section 153(3) of the Act, the CIT(Appeals) set aside the assessment order and restored the matter to the file of the Assessing Officer for fresh adjudication

INCOME TAX OFFICER, WARD-1(3), TIRUPATI vs. POLU VENKATASUBBAIAH, TIRUPATI

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1729/HYD/2025[2015-16]Status: DisposedITAT Hyderabad13 Jan 2026AY 2015-16

Bench: the Ld. CIT(A). During the appellate proceedings, the assessee did not appear and also did 4

Section 142(1)Section 144Section 148Section 250Section 251(1)(a)Section 271(1)(c)Section 69

with a direction to the A.O. to make a fresh assessment in accordance with the rules and timelines prescribed under Section 153(3) of the Act. However, the learned Senior A.R. for the Revenue placed on record a copy of the order passed by the Ld. CIT(A) dated

SHRIMAD DAYANAND SHIKSHA SAMITI,BHILWARA vs. CIT(E), JAIPUR, JPR

20. In view of the above discussion, reasons and findings, both these appeals are disposed for statistical purpose and both the applications i

ITA 1003/JPR/2024[2019-20]Status: DisposedITAT Jaipur05 Jan 2026AY 2019-20

Bench: Learned Cit(E), On 12.01.2019. Said Application Earlier Came To Be Rejected Vide Order Dated 31.07.2019. Feeling Aggrieved By The Rejection Of Shrimad Dayanad Shiksha Samiti, Bhilwara. That Application U/S 12Aa Of The Act, The Applicant Society Had Come Up In Appeal- Ita No. 1062/Jpr/2019. While Disposing Of That Appeal For Statistical Purpose, Coordinate Bench Of Itat, Jaipur Benches Restored The Application U/S 12Aa Of The Act To The Files Of Learned Cit(E) For Afresh Examination Of The Issue In Question & To Act, Accordingly.

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 12Section 12ASection 80G

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jherh vUuiw.kkZ xqIrk

SHRIMAD DAYANAND SHIKSHA SAMITI,BHILWARA vs. CIT(E), JAIPUR

20. In view of the above discussion, reasons and findings, both these appeals are disposed for statistical purpose and both the applications i

ITA 1002/JPR/2024[2019-20]Status: DisposedITAT Jaipur05 Jan 2026AY 2019-20

Bench: Learned Cit(E), On 12.01.2019. Said Application Earlier Came To Be Rejected Vide Order Dated 31.07.2019. Feeling Aggrieved By The Rejection Of Shrimad Dayanad Shiksha Samiti, Bhilwara. That Application U/S 12Aa Of The Act, The Applicant Society Had Come Up In Appeal- Ita No. 1062/Jpr/2019. While Disposing Of That Appeal For Statistical Purpose, Coordinate Bench Of Itat, Jaipur Benches Restored The Application U/S 12Aa Of The Act To The Files Of Learned Cit(E) For Afresh Examination Of The Issue In Question & To Act, Accordingly.

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 12Section 12ASection 80G

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jherh vUuiw.kkZ xqIrk

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)
Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)

section 144/ 251/254 of the Act, on 25.8.2014. While passing the above assessment order the Assessing officer has relied upon the provisions of section 153(3)(ii) of the Act where no time limit is prescribed for giving effect to the appellate order whereby the matter has been restored ... paragraph, it is clear that there was a predominant element of 'direction' in this case, as understood in accordance with the provisions of Section 153(3)(ii) for the conduct of a 'special audit'. It is also held that without 'special audit' it will not be possible for the appellant

SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD

ITA 917/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Manjunatha G.\Nand\Nshri Ravish Sood\Nआ.अपी.सं /Ita No.917/Hyd/2024\N(निर्धारण वर्ष/Assessment Year:2020-21)\Nshakti Hormann Private\Nlimited,\Nhyderabad.\Nvs. Dcit,\Ncircle-3(1),\Nhyderabad.\Npan: Aadcs4024Q\N(Appellant)\N(Respondent)\Nनिर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao,\Nca\Nराजस्व द्वारा / Revenue By: Ms. U. Mini Chandran,\Ncit-Dr\Nसुनवाई की तारीख /Date Of Hearing: 15/10/2025\Nघोषणा की तारीख / Date Of 19/12/2025\Npronouncement:\Nआदेश / Order\Nper. Ravish Sood, J.M:\Nthe Present Appeal Filed By The Assessee Company Is Directed\Nagainst The Final Assessment Order Passed By The Assessing Officer (For\Nshort, “A.O.”) Under Section 143(3) R.W.S 144C(13) R.W.S 144B Of The\Nincome Tax Act, 1961 (For Short, “The Act”) Dated 25/07/2024 For The\N Assessment Year (Ay) 2020-21. The Assessee Company Has Assailed\Nthe Impugned Order Passed By The Cit(A) On The Following Grounds Of\Nappeal Before Us:\N1. On The Facts & In The Circumstances Of The Case, The Final Assessment\Norder Passed U/S 143(3) R.W.S.144C(13) Of The Act Dated 25.07.2024 By\Nthe Ao & Also The Order Passed U/S 92Ca (3) Dt 30.07.2023 By The Tpo\Nare Bad In The Eyes Of Law & Thus, Unsustainable To The Test Of Appeal.\N2.0 The Final Assessment Order Passed U/S 143(3) R.W.S.144C(13) R.W.S.144B\Nis Beyond The Time Limit Prescribed U/S 153 Of The Act.\N2.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Ms. U. Mini Chandran
Section 143(3)Section 153Section 92C

difficult to accept the submissions of Mr. Suresh\nKumar because it would in fact mean that, notwithstanding the\ntwelve month period prescribed under section 153 (3) of the Act,\nwhere it says that an order of fresh assessment in pursuance of\nan order under section ... section 153 of the Act also\nprovides for the periods which have to be excluded while\ncomputing the twelve months period mentioned in section 153 (3)\nof the Act. For example - it provides for exclusion of the period\ncommencing from the date on which the Assessing Officer directs\nthe assessee

SRESTA NATURAL BIOPRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 711/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 153Section 92CSection 92C(3)

difficult to accept the submissions of Mr. Suresh Kumar because it would in fact mean that. notwithstanding the twelve month period prescribed under section 153 (3) of the Act, where it says that an order of fresh assessment in pursuance of an order under section ... section 153 of the Act also provides for the periods which have to be excluded while computing the twelve months period mentioned in section 153 (3) of the Act. For example - it provides for exclusion of the period commencing from the date on which the Assessing Officer directs the assessee

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2367/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Dec 2025AY 2017-18
Section 143(3)

delivered divergent opinions on whether the time\ntaken in DRP proceedings under Section 144C must be subsumed\nwithin the overall limitation period under Section 153(3), leading\nto no majority verdict on the issue. The said views are reported in\nACIT (Intl. Taxation) vs. Shelf Drilling Ron Tappmeyer Ltd. reported

TMEIC INDUSTRIAL SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 2(1), HYDERABAD

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 898/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.898/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/S. Tmeic Industrial Vs. Dy.Cit Systems India Private Limited Circle 2(1) Hyderabad Hyderabad Pan: Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.As, K. C. Devdas, Kranthi Palivela & Mrudulatha राज" व "ारा/Revenue By: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 08/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: C.As, K. C. Devdas, KranthiFor Respondent: Smt. U. Mini Chandran, CIT (DR)
Section 143(3)Section 254

difficult to accept the submissions of Mr. Suresh Kumar because it would in fact mean that, notwithstanding the twelve month period prescribed under section 153 (3) of the Act, where it says that an order of fresh assessment in pursuance of an order under section ... section 153 of the Act also provides for the periods which have to be excluded while computing the twelve months period mentioned in section 153 (3) of the Act. For example - it provides for exclusion of the period commencing from the date on which the Assessing Officer directs the assessee

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 796/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92D

difficult to accept the submissions of Mr. Suresh Kumar because it would in fact mean that. notwithstanding the twelve month period prescribed under section 153 (3) of the Act, where it says that an order of fresh assessment in pursuance of an order under section ... section 153 of the Act also provides for the periods which have to be excluded while computing the twelve months period mentioned in section 153 (3) of the Act. For example - it provides for exclusion of the period commencing from the date on which the Assessing Officer directs the assessee

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1358/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1358/Hyd/2024 Assessment Year 2021-2022 Dsm Shared Services India Private Limited, The Dcit, Circle-8(1), Hyderabad – 500 081. Hyderabad – 500 081. Vs. Telangana. Telangana. Pan Aadcd8407C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/Order

For Appellant: CA Aliasgar RampurawalaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144C(13)Section 153Section 92C(3)

difficult to accept the submissions of Mr. Suresh Kumar because it would in fact mean that. notwithstanding the twelve month period prescribed under section 153 (3) of the Act, where it says that an order of fresh assessment in pursuance of an order under section ... section 153 of the Act also provides for the periods which have to be excluded while computing the twelve months period mentioned in section 153 (3) of the Act. For example - it provides for exclusion of the period commencing from the date on which the Assessing Officer directs the assessee

WESTERN UP TOLLWAY LIMITED,NEW DELHI vs. DCIT CIRCLE -8(1), HYDERABAD

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 67/HYD/2022[2017-18]Status: DisposedITAT Hyderabad12 Dec 2025AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Tp Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S Western Up Tollway Vs. Deputy Commissioner Of Limited, New Delhi Income Tax, Circle 8(1) Pan:Aaacw6002B Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Tp No. 170/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) M/S Mahua Bharatpur Vs. Deputy Commissioner Of Expressways Ltd, Income Tax, Circle 5(1) Hyderabad Hyderabad Pan:Aaecm4426F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Ajay Vohra & Ananya Kapoor राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Bench: These Three Appeals Are Filed By M/S. Western Up Tollway Ltd (2) & Mahua Bharatpur Expressways Ltd (1) (“The Page 1 Of 38

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)
Section 270ASection 92CSection 92C(3)

Western UP Tollway Ltd and ITA TP 170 of 2022 Mahua Bharatpur Expressways Ltd twelve month period prescribed under section 153 (3) of the Act, where it says that an order of fresh assessment in pursuance of an order under section 254 of the Act may be made ... section 153 of the Act also provides for the periods which have to be excluded while computing the twelve months period mentioned in section 153 (3) of the Act. For example - it provides for exclusion of the period commencing from the date on which the Assessing Officer directs the assessee

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