https://www.taxtmi.com/caselaws?id=751533 Delhi HC held that the limitation period under Section 153(3) for fresh assessment following ITAT remand begins when authorities are notified of the order in open court, not when certified copies are formally received through administrative channels. The court rejected the department's argument that non-receipt through proper channels extends the limitation period, characterizing this as merely an internal administrative arrangement. Following the Odeon Buildwell precedent, the court emphasized strict adherence to the nine-month limitation period and allowed the writ petition since the department failed to comply with the ITAT order within the stipulated timeframe. en-us Tue, 16 Apr 2024 00:00:00 +0530 Thu, 06 Feb 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751533 Delhi HC held that the limitation period under Section 153(3) for fresh assessment following ITAT remand begins when authorities are notified of the order in open court, not when certified copies are formally received through administrative channels. The court rejected the department's argument that non-receipt through proper channels extends the limitation period, characterizing this as merely an internal administrative arrangement. Following the Odeon Buildwell precedent, the court emphasized strict adherence to the nine-month limitation period and allowed the writ petition since the department failed to comply with the ITAT order within the stipulated timeframe. Case-Laws Income Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751533