Jindal Steel & Power Ltd. vs. Assistant Commissioner of Income Tax
Case No: ITA No. 1417/Del/2016(A.Y 2011-12) & Other Appeals
Court: Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi
Date: 1/23/2026
Parties Involved
appellantJindal Steel & Power Ltd.
respondentAssistant Commissioner of Income Tax
Facts Summary
Jindal Steel & Power Ltd. (the assessee) filed six appeals for assessment years 2011-12 to 2016-17, challenging the validity of the assessment orders on the ground of limitation under 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 prescribed period. The Department objected to the adjudication of these appeals, citing that the issue was sub judice before the Hon’ble Supreme…
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 read with section 153 of the Act.
Precedents Relied Upon
6 precedents cited in this judgement.