Dora Medical Trading (India) Pvt. Ltd. vs. AO, Assessment Unit, Delhi
Case No: ITA No.4998/Del/2024
Court: Income Tax Appellate Tribunal, Delhi 'H' Bench, New Delhi
Date: 1/27/2026
Parties Involved
appellantDora Medical Trading (India) Pvt. Ltd.
respondentAO, Assessment Unit, Delhi
Facts Summary
The case pertains to an appeal filed by Dora Medical Trading (India) Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, for the Assessment Year 2021-22. The assessee raised an additional ground of appeal contending that the Final Assessment Order dated 30.09.2024 is time-barred by limitation and is bad in law as it was passed beyond the time frame prescribed under section 153(1) read with sectio…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed by the AO is time-barred by limitation under section 153 of the Income Tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.