ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018
Case No: ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I”
Date: 1/23/2026
Parties Involved
appellantHASKONINGDHV CONSULTING PRIVATE LIMITED
respondentACIT, Circle-10(1)
appellantJAS FORWARDING WORLDWIDE PVT. LTD.
respondentDCIT, Circle 13(1)
appellantHONDA CARS INDIA LTD.
respondentJCIT, Circle 10(1)
appellantGE POWER SYSTEMS INDIA PRIVATE LIMITED
respondentDCIT, Circle 2(1)
Facts Summary
The present adjudication involves four assessees who have challenged the validity of the assessment orders on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessees argue that the final assessment orders were passed beyond the stipulated deadline as per section 153 of the Act. The Revenue, on the other hand, contends that the issue is sub-judice before the Hon’ble Supreme Court and that the limitation period should be determi…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the limitation for passing the final assessment order under section 144C(13) of the Act is to be determined with reference to section 144C r.w.s. 153 of the Act.
Precedents Relied Upon
5 precedents cited in this judgement.