Lufthansa Technik Services India P. Ltd. vs. Deputy Commissioner of Income Tax & Others
Parties Involved
Facts Summary
Lufthansa Technik Services India P. Ltd. (the assessee) challenged the validity of assessment orders for the assessment years 2009-10 to 2012-13 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee raised this legal issue by way of additional grounds of appeal. The assessee argued that the assessment orders were barred by limitation and relied on the decision in CIT vs. Roca Bathroom Products P Ltd. The Department objected to the adjudication of the appeals, stating that the issue was sub judice before the Hon’ble Supreme Court and that the Bombay High Court had deferred similar matters pending the Supreme Court’s decision.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment orders for AYs 2009-10 to 2012-13 are barred by limitation under section 144C(13) read with section 153 of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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