Bennett Coleman & Co Ltd. vs National Faceless Assessment Centre, Delhi

Parties Involved

Facts Summary

The case involves an appeal by Bennett Coleman & Co Ltd. against the assessment order passed by the National Faceless Assessment Centre, Delhi. The assessee challenged the validity of the assessment order dated 28/09/2021, claiming that it was not passed within the limitation period prescribed under Section 153 of the Income Tax Act. The assessee argued that the assessment order was digitally signed on 01/10/2021, which was beyond the limitation period. The revenue, however, contended that the assessment order was made on 28/09/2021 and was digitally signed on the same date. The Tribunal examined the case records, relevant documentary evidences, and judicial decisions to determine the validity of the assessment order.…

Legal Issues

• 1. Whether the assessment order was passed within the limitation period.
• 2. Whether the disallowance of certain deductions was justified.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Similar Judgements

• Bacardi India Private Limited Vs. Assistant Director of Income Tax, CPC.

  Delhi Bench ‘A’ benchAY 2020-21Partly Allowed

• M/s. ACCIL Corporation Pvt. Ltd. vs. DCIT

  Delhi Bench benchAY 2012-13, 2014-15, 2015-16Allowed

• Adidas India Marketing Private Limited vs. Asst. CIT

• Prateek Joshi vs DCIT Central Circle -19, Delhi

  Delhi Bench ‘B’, New Delhi benchAY 2019-20Allowed

• Jayesh Jain vs. The Deputy Commissioner of Income Tax

  Ahmedabad bench

• MSD Pharmaceuticals (P.) Ltd. Vs. DCIT