Wolters Kluwer India P. Ltd. vs. Deputy Commissioner of Income Tax & Sopra Steria India Ltd. vs. Additional Commissioner of Income Tax

Parties Involved

Facts Summary

These two appeals by two different assessees, Wolters Kluwer India P. Ltd. and Sopra Steria India Ltd., are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessees argue that the assessment orders in the impugned assessment years are barred by limitation. They rely on the decision in CIT vs. Roca Bathroom Products P Ltd. and submit that the provisions of section 144C are to be read with section 153 of the Act for determining the period of limitation for passing the final assessment order. The department, represented by Shri Dharam Veer Singh, raised objections to the adjudication of these appeals, arguing that the issue is sub judice before the Hon’ble Supreme Court and citing various judgments to support their stance.…

Legal Issues

• 1. Whether the assessment orders passed beyond the period of limitation as per section 144C(13) read with section 153 of the Income Tax Act, 1961, are valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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