M/s Giesecke & Devrient (India) Pvt. Ltd. vs ACIT (OSD)
Case No: ITA No. 1428/Del/2022 & SA No. 166/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench 'H': New Delhi
Date: 1/7/2026
Parties Involved
appellantM/s Giesecke & Devrient (India) Pvt. Ltd.
respondentACIT (OSD), New Delhi
Facts Summary
The case pertains to an appeal filed by M/s Giesecke & Devrient (India) Pvt. Ltd. against the Assessment Order dated 30.05.2022 passed by the Assistant Commissioner of Income Tax, ACIT(OSD), Delhi, under Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, pursuant to the directions of the Dispute Resolution Panel (DRP) under Section 144C(5) of the Act for the Assessment Year 2018-19. The assessee raised multiple grounds of appeal, including jurisdictional issues, transfer pricing grounds…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the final assessment order dated 30.05.2022 was passed within the prescribed time limit as per Section 144C(13) of the Act.
Precedents Relied Upon
3 precedents cited in this judgement.