Athena Hisar Solar Power Pvt. Ltd. Vs DCIT
Case No: ITA No.5372/Del/2024
Court: Income Tax Appellate Tribunal, Delhi 'H' Bench
Date: 1/27/2026
Parties Involved
appellantAthena Hisar Solar Power Pvt. Ltd.
respondentDCIT
Facts Summary
The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-barred and void as it was passed beyond the statutory limitation prescribed under Section 153 read with Section 144C of the Income Tax Act, 1961. The respondent argues that the issue of limitation is currently unsettled and pending before the Supreme Court, hence…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed on 26.09.2024 is time-barred under Section 153 read with Section 144C of the Income Tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.