Orange Business Services India Solutions Vs. ACIT

Parties Involved

Facts Summary

The captioned appeal is filed by the Assessee, Orange Business Services India Solutions, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 21/12/2024 pertaining to the Assessment Year 2013-14. The Assessee contends that the Final Assessment order is time-barred by limitation and is bad in law, as it has been passed beyond the time frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961. The Assessee relies on the ratio laid down by the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) and orders passed by the Co-ordinate Bench of the Tribunal, Hyderabad Bench. The Department's Representative, on the other hand, argues that the issue of limitation is presently unsettled and pending adjudication before the Hon'ble Supreme Court, thus the Tribunal should defer adjudication of the present appeal.…

Legal Issues

• 1. Whether the Final Assessment Order passed on 21/12/2024 is barred by limitation under section 153 read with section 144C of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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