Limitation for Section 153C Assessment Begins from Date of Transfer of Records Under Section 127:
The ITAT Delhi quashes section 153C assessments against Mahavir Fincon, Raghav Agrawal as barred by limitation
ITAT Quashed Assessment Under Section 153C
Saima
Aug 12, 2026
Premium
Limitation for Section 153C Assessment Begins from Date of Transfer of Records Under Section 127
The ITAT Delhi quashes section 153C assessments against Mahavir Fincon, Raghav Agrawal as barred by limitation
Also Read
ITAT Remands Rs 4 Lakh Section 80GGC Deduction Dispute to CIT(A) ITAT Holds Section 11 Exemption Cannot Be Denied to Educational Trust Merely for Excess Fee CollectionITAT Sets Aside Rs 3.47 Crore Addition, Reopening Beyond 4 Years Without PCIT Approval Is Legally InvalidITAT Remands Ex-Parte Assessment for Fresh Adjudication
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
522My Recent Articles
- ITAT Remands Rs 4 Lakh Section 80GGC Deduction Dispute to CIT(A)
- ITAT Holds Section 11 Exemption Cannot Be Denied to Educational Trust Merely for Excess Fee Collection
- ITAT Remands Ex-Parte Assessment for Fresh Adjudication
- ITAT Holds SBI Not in Default for Non-Deduction of TDS on LFC During Interim Protection
- High Court Holds GST Notices and Orders Valid Despite No Visible Digital Signature
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts