{"id":2128,"date":"2025-08-24T20:42:29","date_gmt":"2025-08-24T20:42:29","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2128"},"modified":"2025-08-24T20:42:30","modified_gmt":"2025-08-24T20:42:30","slug":"income-tax-sc-judgement-dated-08-08-2025-proceedings-under-section-144c-has-to-be-concluded-within-limitation-prescribed-under-section-1533","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/24\/income-tax-sc-judgement-dated-08-08-2025-proceedings-under-section-144c-has-to-be-concluded-within-limitation-prescribed-under-section-1533\/","title":{"rendered":"Income Tax SC Judgement Dated 08\/08\/2025 &#8211; Proceedings under section 144C has to be concluded within limitation prescribed under section 153(3)\u00a0"},"content":{"rendered":"\n<p><em>Case of ACIT vs Shelf Drilling Ron Tappmeyer Ltd, SC Judgement Dated 8<sup>th<\/sup>\u00a0August 2025.<\/em>\u00a0The apex court held that time consumed for concluding the proceeding under section 144C (Reference to dispute resolution panel) has to be subsumed within the limitation prescribed under section 153(3) (Time limit for completion of assessment, reassessment and re-computation) of the Income Tax Act. If orders are not made within time stipulated under section 153(3), then there would be no final assessment order and return as filed by the assessee would have to be accepted.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1eYoL7mYK7NcVelkMH_vdEDYYTCOeaqbw\/view?usp=sharing\"><em>(Link: SC Judgement Dated 08\/08\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of ACIT vs Shelf Drilling Ron Tappmeyer Ltd, SC Judgement Dated 8th\u00a0August 2025.\u00a0The apex court held that time consumed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-2128","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax SC Judgement Dated 08\/08\/2025 - Proceedings under section 144C has to be concluded within limitation prescribed under section 153(3)\u00a0 - Bhatia Bhola &amp; 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