Ball Beverage packaging (India) pvt. Ltd. Vs. DCIT
Parties Involved
Facts Summary
The captioned appeal is filed by the Assessee, Ball Beverage packaging (India) pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/2022 pertaining to the Assessment Year 2018-19. The Assessee raised an additional ground contending that the Final Assessment order is time-barred by limitation and is bad in law, as it has been passed beyond the time frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961. The Assessee relied on the ratio laid down by the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. and orders passed by the Co-ordinate Bench of the Tribunal, Hyderabad Bench. The Department's Representative submitted that the issue of limitation arising from the interplay between Section 144C and Section 153 of the Act is presently unsettled and pending adjudication before the Hon'ble Supreme Court.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed on 29/07/2022 is barred by limitation under section 153 read with section 144C of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
10 precedents cited in this judgement.
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