https://www.taxtmi.com/caselaws?id=461842 ITAT Delhi held that assessment orders passed beyond the statutory time limit under Section 153(3) are void and non est. The limitation period begins from the date of receipt of appellate order by the Departmental representative. Following Delhi HC precedents in Surendra Kumar Jain and Odeon Builders cases, the Tribunal ruled that once an order is listed for pronouncement, the department is deemed aware. Since the appellate order dated 28.02.2019 was received on 28.03.2019, the limitation period expired on 31.12.2019. Assessment orders framed on 23.04.2021 were therefore invalid, and the assessee's appeal was allowed. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 02 May 2025 14:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461842 ITAT Delhi held that assessment orders passed beyond the statutory time limit under Section 153(3) are void and non est. The limitation period begins from the date of receipt of appellate order by the Departmental representative. Following Delhi HC precedents in Surendra Kumar Jain and Odeon Builders cases, the Tribunal ruled that once an order is listed for pronouncement, the department is deemed aware. Since the appellate order dated 28.02.2019 was received on 28.03.2019, the limitation period expired on 31.12.2019. Assessment orders framed on 23.04.2021 were therefore invalid, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461842