Haskoningdhv Consulting Pvt. Ltd. Vs. ACIT
Case No: ITA No. 4430/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)
Date: 1/23/2026
Parties Involved
appellantHaskoningDHV Consulting Private Limited
respondentThe Assistant Commissioner of Income Tax, Circle 10(1)
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 15…
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.
Precedents Relied Upon
4 precedents cited in this judgement.