https://www.taxtmi.com/caselaws?id=783130 An assessment framed under section 153A for AY 2010-11 was held to be time-barred because the year fell beyond the extended 10-year period in Explanation 1 to section 153A(1) of the Income-tax Act, 1961. The Commissioner (Appeals) had relied on the binding jurisdictional High Court ruling, and in the absence of any contrary judicial precedent or contrary factual material, there was no basis to disturb that finding. The assessment was therefore rightly treated as beyond the permissible period, and the Revenue's challenge failed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783130 An assessment framed under section 153A for AY 2010-11 was held to be time-barred because the year fell beyond the extended 10-year period in Explanation 1 to section 153A(1) of the Income-tax Act, 1961. The Commissioner (Appeals) had relied on the binding jurisdictional High Court ruling, and in the absence of any contrary judicial precedent or contrary factual material, there was no basis to disturb that finding. The assessment was therefore rightly treated as beyond the permissible period, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783130