Orange Business Services India Solutions Vs. ACIT
Case No: ITA No. 857/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)
Date: 1/29/2026
Parties Involved
appellantOrange Business Services India Solutions
respondentAssistant Commissioner of Income Tax, Circled 3(1)
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 I…
Decision in favour of
Assessee
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.
Precedents Relied Upon
3 precedents cited in this judgement.