Ariba India Private Limited vs. ACIT
Case No: ITA No.2705/Del/2024
Court: Income Tax Appellate Tribunal, Delhi 'H' Bench
Date: 1/27/2026
Parties Involved
AppellantAriba India Private Limited
RespondentACIT
Facts Summary
The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjustments and additions amounting to Rs. 1,93,37,357/- and Rs. 82,92,871/- respectively. The assessee filed objections before the Dispute Resolution Panel (DRP), which upheld the adjustments and additions. The final assessment order was passed on 29.01.2016 deter…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the final assessment order is bad in law and void ab initio since it was passed beyond the limitation prescribed under section 144C(13).
Precedents Relied Upon
6 precedents cited in this judgement.