https://www.taxtmi.com/caselaws?id=793404 An order giving effect to an appellate order for assessment year 2017-18 was challenged as time-barred under section 153(5) of the Income-tax Act, 1961. The appellate order was received on 31 August 2022, so the prescribed period expired on 30 November 2022, but the giving-effect order was passed only on 9 December 2025. No timely application for extension under the proviso to section 153(5) was filed. The delay rendered the order beyond jurisdiction, the appellate order had attained finality, and the impugned order was quashed as a nullity. The assessee was held entitled to refund with statutory interest under section 244A. en-us Fri, 12 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793404 An order giving effect to an appellate order for assessment year 2017-18 was challenged as time-barred under section 153(5) of the Income-tax Act, 1961. The appellate order was received on 31 August 2022, so the prescribed period expired on 30 November 2022, but the giving-effect order was passed only on 9 December 2025. No timely application for extension under the proviso to section 153(5) was filed. The delay rendered the order beyond jurisdiction, the appellate order had attained finality, and the impugned order was quashed as a nullity. The assessee was held entitled to refund with statutory interest under section 244A. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793404