https://www.taxtmi.com/caselaws?id=449895 Delhi HC upheld ITAT's ruling that draft and final assessment orders were barred by limitation under Section 153(2A). The court applied the Odeon Builders precedent, holding that limitation period commences when any responsible departmental officer becomes aware of the order, not when the jurisdictional Commissioner receives it. The court rejected the Revenue's contention that receipt must be by the specific Commissioner, finding this would improperly rewrite the statutory provision. No substantial question of law was raised. en-us Fri, 16 Feb 2024 00:00:00 +0530 Mon, 06 May 2024 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449895 Delhi HC upheld ITAT's ruling that draft and final assessment orders were barred by limitation under Section 153(2A). The court applied the Odeon Builders precedent, holding that limitation period commences when any responsible departmental officer becomes aware of the order, not when the jurisdictional Commissioner receives it. The court rejected the Revenue's contention that receipt must be by the specific Commissioner, finding this would improperly rewrite the statutory provision. No substantial question of law was raised. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449895