TaxTMI 
TaxTMI 
2026 (9) TMI 1724
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....t the assessee was Civil Services aspirant, preparing for UPSC Civil services examination till 2017. Thereafter, he joined coaching Institute 'Triumph IAS' by Vikash Ranjan (Sociology) as Centre Manager and also gave part time services as tutor cum mentor for Geography to the students of Shri Vikash Ranjan Sir. A search was conducted on 15.01.2021 on the premises of the assessee u/s 132 of the Act at his residence at F-84, Second Floor, Bali Nagar, Delhi-110015. Thereafter, the jurisdiction over the assessee was transferred to AC/DC, Central Circle-2, Gurgaon in terms of the order passed u/s 127 of the I.T. Act. The notice u/s 153A of the Income Tax Act, 1961 was issued on 14.10.2021 and in response assessee has not filed the return of income nor as any return of income filed u/s 139(1) of the Act for the year under consideration. Thereafter, various notices u/s 142(1) were issued time to time, in response to which assessee filed replies and stated that during the year under appeal, he was student and preparing for UPSC exams thus had no income from any source. It was stated that entire expenses towards his household expenses during preparation for UPSC were borne by his father. Th....
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....That having regard to the facts and circumstances of the case, Ld. A.O. has erred in law and on facts in charging interest u/s 234A, 234B, 234C and 234D of the Income Tax Act, 1961. 8. The appellant craves leave to add, amend, alter, vary and/OR withdraw OR rescind all OR any of the ground of appeal on OR before the final hearing." 7. Before us, in support of the Grounds of appeal No. 1 & 2, ld. AR for the assessee submits that in the case of the assessee, last warrant of authorization was executed on 15.01.2021 and as per the Third proviso to section 153B(1) of the Act, the assessment order u/s 153A of the Act should have been passed on or before the expiry of twelve months from the end of the year in which the last warrant of authorization was executed. Since the assessment order was passed on 11.04.2022 thus, the same is beyond the period of limitation of completion of assessment proceedings commenced u/s 153A of the Act thus the same was barred by limitation. For this reliance is placed on the judgement of the coordinate bench of the Delhi Tribunal in the case of Rolls Royce India (P.) Ltd. reported in [2026] 187 taxmann.com 524 (Del.Trib.) and requested to hold the....
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....last of the authorisations for search under section 132 or for requisition under section 132A was executed during the financial year commencing on the 1st day of April, 2018,- (i) the provisions of clause (a) or clause (b) of this sub-section shall have effect, as if for the words "twenty-one months", the words "eighteen months" had been substituted; (ii) the period of limitation for making the assessment or reassessment in case of other person referred to in section 153C, shall be the period of eighteen months from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed or twelve months from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later: Provided also that in the case where the last of the authorisations for search under section 132 or for requisition under section 132A was executed during the financial year commencing on or after the 1st day of April, 2019,- (i) the provision....
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....ich the last of the authorizations for search under section 132 or for requisition under section 132A was executed. As observed above, in the instant case, the last warrant of authorization was executed on 15.01.2021 which fall within the Financial year 2020-21 and therefore the time limit for passing the assessment order u/s 153A was upto 31.3.2022. The ld. DR has relied upon the Judgment of Hon'ble Supreme Court in Suo Motu Cognizance for Extension of Limitation (supra), for extending the limitation. However, in our considered view that the limitation extended by the Hon'ble Supreme Court is not applicable for passing the orders by the Tax Authorities beyond the limitation provided under the Act. This view is supported by judgement of the coordinate Delhi bench of tribunal in the case of Rolls Royce India (P.) Ltd. (supra) wherein it is held as under: 3. "We have considered the rival contentions and perused the material on record. We have observed that the Tribunal while passing order dated 04.07.2025 in ITA No. 252/Del/2022 in assessee's case has considered the limitation for passing assessment order under the Income Tax Act, and came to conclusion that the assessment o....
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....xtended by the Hon'ble Supreme Court is not applicable for passing the orders by the Tax Authorities beyond the limitation provided under the Act. The learned Authorised Representative of the Assessee has filed copy of the Circulars dated 157/13/2021 dated 20.07.2021 issued by the Central Board of Indirect Taxes and Customs [in short "CBITC"] whereby the CBITC has clarified this point that the extension of limitation was only with reference to the judicial and quasi-judicial proceedings in the nature of appeals/suits /petitions etc., and has not extended to every action or proceedings under the CGST Act, 2017. For ready reference, we reproduce the relevant part of the Circular dated 20.07.2021 vide Paras-3 to 5 as under : "3. Accordingly, legal opinion was solicited regarding applicability of the order of the Hon'ble Supreme Court to the limitations of time lines under GST Law. The matter has been examined on the basis of the legal opinion received in the matter. The following is observed as per the legal opinion:- (i) The extension granted by Hon'ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ application....
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.... or compliances that need to be done by the taxpayers :- These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself. Various Orders of the Hon'ble Supreme Court would not apply to the said proceedings/compliances on part of the taxpayers Quasi-Judicial proceedings by tax authorities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasijudicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any. (c) Appeals by taxpayers/ tax authorities against anv quasijudicial order:- Wherever any appeal is required to filed before Joint Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling. Tribunal and various courts against any quasi-judicial or....