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AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
In a recent case, the Supreme Court declined to interfere and dismissed the Revenue’s SLP and upheld the ruling of the Delhi High Court that...

AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
The Delhi High Court held that the limitation under Section 153(2A) begins once the AO acquires knowledge of the ITAT’s order, not merely upon its formal receipt by the Commissioner. Consequently, the draft and final assessment orders issued in 2016 and 2017 were declared time‑barred





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Kavi Priya
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Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath



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