ITA NOS. 1970/D/2022 & 5713/D/2024 JUBILANT PHARMOVA LTD.
Case No: ITA Nos. 1970/D/2022 & 5713/D/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH
Date: 1/29/2026
Parties Involved
appellantJUBILANT PHARMOVA LTD.
respondentACIT-1, Moradabad-New, Uttar Pradesh
respondentDCIT/ACIT (Central), Income Tax Department, Moradabad, Uttar Pradesh
Facts Summary
The present adjudication involves a batch of two appeals pertaining to the same assessee, JUBILANT PHARMOVA LTD., for the assessment years 2018-19 and 2021-22. 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 barred by limitation as they were passed beyond the stipulated deadline as per section 153 of t…
Legal Issues
- 1. Whether the assessment orders for the impugned assessment years are barred by limitation under section 144C(13) read with section 153 of the Income Tax Act, 1961.
Precedents Relied Upon
6 precedents cited in this judgement.