HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED
Parties Involved
Facts Summary
The present adjudication involves a batch of three appeals pertaining to the same assessee, HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, for the assessment years 2016-17, 2017-18, and 2018-19. The assessee has challenged the validity of the assessment orders on the ground of limitation, considering the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee argued that the assessment orders were passed beyond the stipulated deadline as per section 153 of the Act. The Department objected to the adjudication of these appeals, submitting that the issue was sub-judice before the Hon’ble Supreme Court and that the operative portion of the judgment delivered by the Hon’ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd. was restrained from being cited as a precedent by the Hon’ble Supreme Court. The assessee relied on the decision rendered in the case of Roca Bathroom Products (P) Ltd., which was not stayed by the Hon’ble Apex Court.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment orders for the impugned assessment years are barred by limitation.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
5 precedents cited in this judgement.
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