https://www.taxtmi.com/caselaws?id=769847 The ITAT Delhi held that assessment orders passed under section 153(3) read with section 254/143(3) were barred by limitation. The Tribunal order dated 28.02.2019 was pronounced in open court and served on CIT(DR) the same day, establishing the limitation period start date. Since the assessment order was served on CIT(DR) on 28.03.2019, the AO had until 31.12.2019 to pass the assessment order. The assessment order passed on 23.04.2021 exceeded this limitation period and was therefore held to be barred by limitation and void in law. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769847 The ITAT Delhi held that assessment orders passed under section 153(3) read with section 254/143(3) were barred by limitation. The Tribunal order dated 28.02.2019 was pronounced in open court and served on CIT(DR) the same day, establishing the limitation period start date. Since the assessment order was served on CIT(DR) on 28.03.2019, the AO had until 31.12.2019 to pass the assessment order. The assessment order passed on 23.04.2021 exceeded this limitation period and was therefore held to be barred by limitation and void in law. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769847