ITAT Order Annulling Time-Barred Assessment Where Only Tax Rate, Not Income, Was Altered Upheld: Delhi HC

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ITAT Order Annulling Time-Barred Assessment Where Only Tax Rate, Not Income, Was Altered Upheld: Delhi HC

Direct Tax

Published on

11/05/2026

By Mariya Paliwala

ITAT Order Annulling Time-Barred Assessment Where Only Tax Rate, Not Income, Was Altered Upheld: Delhi HC

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The Delhi High Court has upheld the ITAT order annulling time-barred assessment where only tax rate, not income, was altered. The Bench of Justice Dinesh Mehta and Justice Vinod Kumar ruled that the Assessing Officer (AO) could not have invoked Section 144C of the Income Tax Act, 1961, in a case where there was no…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

ITAT Order Annulling Time-Barred Assessment Where Only Tax Rate, Not Income, Was Altered Upheld: Delhi HC

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