AECOM India P Ltd. vs Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, AECOM India P Ltd., challenged the validity of the assessment orders for the assessment years 2010-11 and 2011-12 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee argued that the final assessment orders were passed beyond the period of limitation. The department objected to the adjudication of the appeals, stating that the issue was sub judice before the Hon’ble Supreme Court and had been referred to a Larger Bench. The department also argued that the interim order of the Supreme Court in the case of Shelf Drilling Ron Tappmeyer Ltd. restrained the citation of that judgment as a precedent. The assessee, on the other hand, relied on the decision in the case of Roca Bathroom Products P Ltd. to support their contention that the limitation period for passing the final assessment order should be determined with reference to section 144C read with section 153 of the Act.…

Legal Issues

• 1. Whether the final assessment orders for AYs 2010-11 & 2011-12 are barred by limitation under section 144C(13) read with section 153 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Pioneer India Electronics P. Ltd. & Ors. vs. Deputy Commissioner of Income Tax & Ors.

• Stanford Laboratories P. Ltd. & Ors. vs. Deputy Commissioner of Income Tax & Ors.

• Cosmo Films Ltd.

  Delhi Bench benchAY 2009-10, 2010-11, 2011-12, 2012-13Allowed

• Teleperformance Global Business P. Ltd. vs. Deputy Commissioner of Income Tax

  Delhi Bench 'I', Delhi benchAY 2008-09, 2018-19, 2011-12, 2012-13Allowed

• BT India Private Limited vs ACIT

  Delhi Bench benchAY 2017-18 & 2018-19Allowed

• Avaya India Pvt. Ltd. Vs. A.O./NFAC

  Delhi Bench ‘H’ New Delhi benchAY 2020-21, 2021-22Allowed