https://www.taxtmi.com/caselaws?id=776926 HC held the exception under s.153(9) was inapplicable, so the post-2016 amendments do not govern; s.153(5) applied, requiring orders giving effect to Tribunal directions within three months of receipt. The impugned order giving effect dated 23.08.2023 was passed beyond that statutory period and was declared time-barred. The Single Judge's declaration was upheld as legally justified, and consequential reliefs flowing from that determination were left undisturbed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 27 Mar 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776926 HC held the exception under s.153(9) was inapplicable, so the post-2016 amendments do not govern; s.153(5) applied, requiring orders giving effect to Tribunal directions within three months of receipt. The impugned order giving effect dated 23.08.2023 was passed beyond that statutory period and was declared time-barred. The Single Judge's declaration was upheld as legally justified, and consequential reliefs flowing from that determination were left undisturbed. Case-Laws Income Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776926