ITA NOS. 2548 & 2549/D/2022 AND Stay Application Nos. 287 & 288/D/2025 OPPO MOBILES INDIA PVT. LTD.

Parties Involved

Facts Summary

The present adjudication involves a batch of two appeals pertaining to the same assessee, OPPO MOBILES INDIA PVT. LTD., for Assessment Years 2017-18 and 2018-19. 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 passed beyond the stipulated limitation period as per section 153 of the Act. The Department objected to the adjudication of these appeals, citing that the issue was sub-judice before the Hon’ble Supreme Court and that proceeding with the matter would be premature.…

Legal Issues

• 1. Whether the assessment orders for the impugned assessment years are barred by limitation.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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