Limitation for giving-effect orders under section 153(5) renders a delayed income-tax order without jurisdiction and void.

An order giving effect to an appellate order for assessment year 2017-18 was challenged as time-barred under section 153(5) of the Income-tax Act, 1961. The appellate order was received on 31 August 2022, so the prescribed period expired on 30 November 2022, but the giving-effect order was passed only on 9 December 2025. No timely application for extension under the proviso to section 153(5) was filed. The delay rendered the order beyond jurisdiction, the appellate order had attained finality, and the impugned order was quashed as a nullity. The assessee was held entitled to refund with statutory interest under section 244A.

---

---

Issues: Whether the order giving effect to the appellate order for assessment year 2017-18 was barred by limitation under section 153(5) of the Income-tax Act, 1961 and whether, on that basis, the assessee was entitled to quashing of the impugned order, refund of tax and interest under section 244A of the Income-tax Act, 1961.

Analysis: The appellate order under section 250 of the Income-tax Act, 1961 had been received by the competent authority on 31 August 2022, and the statutory period for passing the giving-effect order expired on 30 November 2022. The impugned order was passed only on 9 December 2025, long after the prescribed period. No application for extension of time under the proviso to section 153(5) of the Income-tax Act, 1961 had been filed within time. The delay was held to render the giving-effect order beyond jurisdiction, with the consequence that the appellate order had attained finality and the department could not later act upon it.

Conclusion: The impugned order was held to be a nullity and was quashed. The assessee was held entitled to refund of Rs. 96,69,710/- with statutory interest under section 244A of the Income-tax Act, 1961.

---