DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA
In the result, the appeals of the revenue stands dismissed, and the
ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &
For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A
reassessment order, as the case may be, is required to be passed by the Assessing
Officer with the prior approval of the Principal Commissioner or Commissioner under sub- section (12) of section 1448A."
There is no time limit prescribed in this section for granting approval by Joint
Commissioner Hence, the arguments of the appellant with regard to the time taken
