Groupe SEB India Pvt. Ltd. Vs. ACIT (OSD)
Case No: ITA No. 2401/Del/2022
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)
Date: 1/29/2026
Parties Involved
appellantGroupe SEB India Pvt. Ltd.
respondentACIT (OSD)
Facts Summary
The captioned appeal is filed by the Assessee, Groupe SEB India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with sections 144C(13) and 144B of the Income Tax Act, 1961, dated 31/07/2022 pertaining to the Assessment Year 2018-19. The Assessee raised Additional Grounds of Appeal No. 13 contending 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…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed on 31/07/2022 is time-barred by limitation under section 153 read with section 144C of the Income Tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.