{"id":63344,"date":"2026-07-31T16:41:11","date_gmt":"2026-07-31T11:11:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/varun-goel-v-dy-cit-2025-127-itr-272-delhitrib\/"},"modified":"2026-07-31T16:41:11","modified_gmt":"2026-07-31T11:11:11","slug":"varun-goel-v-dy-cit-2025-127-itr-272-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/varun-goel-v-dy-cit-2025-127-itr-272-delhitrib\/","title":{"rendered":"Varun Goel v. Dy. CIT (2025) 127 ITR 272 (Delhi)(Trib.)"},"content":{"rendered":"<p>The reassessment proceedings arose pursuant to the decision of the Supreme Court in <em>Union of India v. Ashish Agarwal<\/em>. The Tribunal held that while computing limitation under section 149, the period required to be excluded under the third proviso to section 149(1), as explained by the Supreme Court in <em>Union of India v. Rajeev Bansal<\/em>, had to be considered. On the facts, the reassessment order was passed beyond the period of limitation and was therefore liable to be quashed. (AY. 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Limitation-Time spent in proceedings under section 148A to be excluded-Reassessment order passed beyond limitation-Invalid.[S.148,  148A(b)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63344","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63344"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63344\/revisions"}],"predecessor-version":[{"id":63345,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63344\/revisions\/63345"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}