Genpact India Private Limited vs Assessment Unit, Income Tax Department
Case No: ITA No. 4115/DEL/2024 (A.Y. 2020-21) and ITA No. 5017/DEL/2024 (A.Y. 2021-22)
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi
Date: 1/23/2026
Parties Involved
appellantGenpact India Private Limited
respondentAssessment Unit, Income Tax Department
respondentAssistant Commissioner of Income Tax (OSD), Range-10
Facts Summary
The case involves two appeals filed by Genpact India Private Limited against the Final Assessment Orders passed by the Income Tax Department for Assessment Years 2020-21 and 2021-22. The Assessee contends that the Final Assessment Orders are time-barred and void as they were passed beyond the statutory limitation prescribed under Section 153 read with Section 144C of the Income Tax Act, 1961. The Assessee relies on the judgment of the Madras High Court in the case of Commissioner of Income-tax V…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Orders passed beyond the statutory limitation are void and liable to be quashed.
Precedents Relied Upon
4 precedents cited in this judgement.