2026 (6) TMI 785

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....Ms. Saksdhi Singhi, Adv. For the Respondent: Mr. Prithu Dudheria, Adv. Mr. Amit Sharma, Adv. The Court: The core issue in this writ petition is whether the order dated 9th December, 2025 passed by the Assistant Commissioner of Income Tax, circle 4(1) Kolkata giving effect to the order of the Commissioner of Income Tax (Appeals) dated 16th August, 2022 for the assessment year 2017-18 is barre....

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.... order expired on 30th November, 2022. The impugned order dated 9th December, 2025 has passed after a delay of over 3 years and is, therefore, non est in law without jurisdiction. It is well settled that the period prescribed under section 153(5) is mandatory and an order passed beyond the said period is a nullity. 5. Due to illegal retention of tax of the Income Tax Department the petitioner i....

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....e Tax (Appeals) 16th August, 2022 has been given effect to beyond the statutory period as prescribed under the statue. 9. The judgment relied upon by the petitioner which has been recorded in the earlier order dated 14th May, 2026 squarely applies to the facts of this case. The failure to pass the giving effect order within the prescribed period, results in the appellate order attaining finalit....