ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022

Parties Involved

Facts Summary

The present adjudication involves eight assessees who have challenged the validity of the assessment order on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. All these appeals involve the common issue of limitation and are being disposed of through this single order. The assessees have raised the issue of limitation based on the decision in the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) Ltd. The Revenue has objected to the adjudication of these appeals, arguing that the issue is sub-judice before the Hon’ble Supreme Court and has not reached finality. The assessees have relied on the decision of the Hon’ble Madras High Court in the case of Roca Bathroom Products (P) Ltd., which was not stayed by the Hon’ble Apex Court.…

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 only without referring to provisions of section 153 of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24

• ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 & 9862/D/19

• Voith Paper Fabrics India Ltd. & Ors. vs. Assessment Unit, Income Tax Department & Ors.

• ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023

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

  Delhi Bench 'I' benchAY 2016-17, 2014-15, 2021-22, 2018-19Allowed

• ITA No. 2072/Del/2022(A.Y 2018-19), ITA No. 7706/Del/2017(A.Y 2013-14), ITA No. 548/Del/2021(A.Y 2016-17), ITA No. 9237/Del/2019(A.Y 2015-16), ITA No. 183/Del/2022(A.Y 2017-18), IT (TP)A No. 5917/Del/2024(A.Y 2021-22), SA No.15/Del/2026