ITA No. 3373 & 3372/Mum/2023
Parties Involved
Facts Summary
The case pertains to two sets of appeals and cross objections for the Assessment Years 2014-15 and 2015-16. The assessee, HDFC Bank Limited, filed an appeal against the assessment order passed by the Assessing Officer. The Revenue challenged the order passed by the Commissioner of Income Tax (Appeals) allowing the assessee's appeal. The assessee filed cross objections, including claims for deductions and disallowances. The key issue was whether the assessment order was passed within the statutory time limit. The Tribunal held that the assessment order was null and void as it was passed after the expiry of the limitation period.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the assessment order was passed within the statutory time limit.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
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