BT India Private Limited vs ACIT
Case No: ITA Nos.533 & 1701/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench 'I', New Delhi
Date: 1/23/2026
Parties Involved
appellantBT India Private Limited
respondentACIT
Facts Summary
The present adjudication involves a batch of two appeals pertaining to the same assessee, BT India Private Limited, for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on the ground of limitation, considering the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee argued that the assessment orders were passed beyond the stipulated deadline as per section 153 of the Act. The Revenue, represented…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the limitation period for passing the final assessment order under section 144C(13) of the Income Tax Act, 1961, should be determined with reference to section 144C read with section 153 of the Act.
Precedents Relied Upon
5 precedents cited in this judgement.