Shahnaz Husain vs. Assessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi
Case No: ITA No. 538/Del/2021(A.Y 2016-17) & ITA No. 492/Del/2022(A.Y 2017-18)
Court: Income Tax Appellate Tribunal, Delhi Bench ‘I’
Date: 1/22/2026
Parties Involved
appellantShahnaz Husain
respondentAssessing Officer, Regional e-Assessment Unit, National e-Assessment Centre, Delhi
Facts Summary
The assessee, Shahnaz Husain, has challenged the validity of the assessment orders for the assessment years 2016-17 and 2017-18 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee raised this legal issue by way of additional ground of appeal. The counsel for the assessee relied on the decision in CIT vs. Roca Bathroom Products P Ltd. to argue that the assessment orders are barred by limitation. The Department objec…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the limitation for passing the final assessment order under section 144C(13) of the Act is to be determined with reference to section 144C read with section 153 of the Act.
Precedents Relied Upon
5 precedents cited in this judgement.