IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER ITA No.1525/Del/2022 [Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

[Assessment Year: 2018-19]

Assessee by Shri Jaskaran Singh, CA Revenue by Shri S.K. Jadhav, CIT-DR Date of Hearing 27.01.2026 Date of Pronouncement 29.01.2026

ORDER

PER KRINWANT SAHAY, AM, The captioned appeal is filed by the Assessee challenging the Final Assessment Order passed u/s 143(3) r.w.s. 144C(13) r.w. Section 144B of the Income Tax Act, 1961 (the Act in short) dated

30.04.2022 pertaining to the Assessment Year 2018-19.

2. The Assessee raised additional ground No.1.7 contending that the Final Assessment order dated 30.04.2022 passed by the A.O. is time barred by limitation and is bad in law, as it has been passed beyond the time frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961 ('Act' for short).

3. We have heard both parties and have perused material available on the record. A perusal