Intercontinental Hotels Group (India) Private Limited Vs. DCIT
Case No: ITA No. 4302/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi
Date: 1/30/2026
Parties Involved
appellantIntercontinental Hotels Group (India) Private Limited
respondentDCIT
Facts Summary
The captioned appeal is filed by the Assessee, Intercontinental Hotels Group (India) Private Limited, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 25/07/2024 pertaining to the Assessment Year 2020-21. The Assessee raised Ground No 11 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…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed is time-barred by limitation under section 153 read with section 144C of the Income Tax Act, 1961.
Precedents Relied Upon
3 precedents cited in this judgement.