Haskoningdhv Consulting Pvt. Ltd. Vs. ACIT
Parties Involved
Facts Summary
The case involves an appeal filed by HaskoningDHV Consulting Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29/07/2024 for the Assessment Year 2020-21. The appellant raised an additional ground contending that the Final Assessment Order is time-barred and bad in law as it was passed beyond the statutory limitation prescribed under section 153(1) read with section 153(4) of the Act. The appellant relied on the judgment of the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. and orders passed by the Co-ordinate Bench of the Tribunal, Hyderabad Bench. The respondent argued that the issue of limitation is presently unsettled and pending adjudication before the Hon'ble Supreme Court, thus seeking deferral of adjudication.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed by the A.O. is time-barred and bad in law as per Section 153 r.w. Section 144C of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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