Baxter (India) P. Ltd. & Ors. vs. Assessing Officer & Ors.

Parties Involved

Facts Summary

These four appeals by three different assessees were taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessees raised the legal issue challenging the validity of the final assessment order on the ground of limitation by way of additional ground of appeal. The counsels for the assessees relied on the decision in CIT vs. Roca Bathroom Products P Ltd. and furnished a date chart tabulating the relevant dates for ascertaining the period of limitation within which the final assessment order was required to be passed and the dates on which the final assessment orders were actually passed by the Assessing Officer (AO). The department raised objections for taking up these appeals for adjudication, submitting that the issue is now sub judice before the Hon’ble Apex Court and has been referred to a Larger Bench.…

Legal Issues

• 1. Whether the limitation for passing the final assessment order under section 144C(13) of the Act is to be seen only with reference to the timeline specified under section 144C of the Act without referring to provisions of section 153 of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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