Dentsply India Pvt. Ltd. Vs. NFAC
Case No: ITA No. 4261/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)
Date: 1/30/2026
Parties Involved
appellantDentsply India Private Limited
respondentNational Faceless Assessment Centre
Facts Summary
The captioned appeal is filed by the Assessee, Dentsply India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 22/07/2024 pertaining to the Assessment Year 2020-21. The Assessee contends that the Final Assessment order is time-barred by limitation and is bad in law, as it has been passed beyond the time frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed on 22/07/2024 is time-barred by limitation under section 153(1) read with section 153(4) of the Income Tax Act, 1961.
Precedents Relied Upon
10 precedents cited in this judgement.