Question 1

What are the key legal issues in ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11)?

Accepted Answer

1. Whether the assessment orders in the impugned assessment years are barred by limitation under section 144C(13) r.w.s. 153 of the Income Tax Act, 1961.

Question 2

What are the facts of ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11)?

Accepted Answer

These two appeals by the assessee for AY 2009-10 & 2010-11 are taken up together as the assessee in all the above impugned assessment years have challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessee raised this legal issue by way of additional ground of appeal vide separate applications of even date i.e. 30.01.2024 for each of the assessment year in appeal. The learned counsel for the assessee placed reliance on the decision rendered in the case of CIT vs. Roca Bathroom Products P Ltd. reported as 140 taxmann.com 304 (Mad.), submitting that the assessment orders in the impugned assessment years are barred by limitation. The department raised objections for taking up these appeals for adjudication, contending that the issue is now sub judice before the Hon’ble Apex Court and has been referred to a Larger Bench.

ITA Nos. 1603 & 1604/Del/2022(A.Ys 2009-10 & 2010-11)

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