Consulting Engineering Services (India) P. Ltd. vs. Assistant Commissioner of Income Tax
Parties Involved
Facts Summary
These two appeals by the assessee for AYs 2011-12 & 2012-13 are taken up together as the assessee in all the above impugned assessment years have challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessee raised this legal issue by way of additional ground of appeal vide application dated 10.05.2023 for AY 2011-12 & dated 19.12.2023 for AY 2012-13. The counsel for the assessee placed reliance on the decision rendered in the case of CIT vs. Roca Bathroom Products P Ltd. and submitted that the assessment orders in the impugned assessment years are barred by limitation. The Revenue raised objections for taking up these appeals for adjudication, contending that the issue is now sub judice before the Hon’ble Apex Court and has not reached finality.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment orders in the impugned assessment years are barred by limitation under section 144C(13) r.w.s. 153 of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
Similar Judgements
ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11)
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