Modi-Mundipharma Beauty Products P. Ltd. vs Additional/Joint/Deputy/Assisant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi & Le Passage Tours and Travels India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 13(1), CR Building, New Delhi & Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 8(1), CR Building New Delhi

Parties Involved

Facts Summary

These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s 153 of the Income Tax Act, 1961. The assessees raised the legal issue challenging the validity of the final assessment order on the ground of limitation by way of an additional ground of appeal. The counsels for the assessees relied on the decision in CIT vs. Roca Bathroom Products P Ltd. and furnished a date chart tabulating the relevant dates for ascertaining the period of limitation within which the final assessment order was required to be passed and the dates on which the final assessment orders were actually passed by the Assessing Officer (AO). The Department objected to the adjudication of these appeals on the ground that the issue is sub judice before the Hon’ble Apex Court.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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