Denso India P. Ltd. vs Joint Commissioner of Income Tax & Ors.
Case No: ITA Nos. 1441/Del/2017, 854/Del/2021, 3384/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘I’
Date: 1/23/2026
Parties Involved
appellantDenso India P. Ltd.
respondentJoint Commissioner of Income Tax
appellantResearch Now India P. Ltd.
respondentAssistant Commissioner of Income Tax
appellantSopra Banking Software Solutions India P. Ltd.
respondentDeputy Commissioner of Income Tax
Facts Summary
These three appeals by three different assessees are 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 an additional ground of appeal. The counsels for the assessees relied on the d…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment orders are barred by limitation under section 144C(13) read with section 153 of the Income Tax Act, 1961.
Precedents Relied Upon
7 precedents cited in this judgement.