ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018

Parties Involved

Facts Summary

The present adjudication involves four assessees who have challenged the validity of the assessment orders on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessees argue that the final assessment orders were passed beyond the stipulated deadline as per section 153 of the Act. The Revenue, on the other hand, contends that the issue is sub-judice before the Hon’ble Supreme Court and that the limitation period should be determined solely by section 144C of the Act. The assessees have relied on the decision in the case of Roca Bathroom Products (P) Ltd., while the Revenue has cited various judgments to support its position.…

Legal Issues

• 1. Whether the limitation for passing the final assessment order under section 144C(13) of the Act is to be determined with reference to section 144C r.w.s. 153 of the Act.

Judgment Outcome

Decided in favour of Assessee.

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