T S Tech Sun India Pvt. Ltd. Vs. ACIT
Case No: ITA No. 4391/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)
Date: 1/28/2026
Parties Involved
appellantTS Tech Sun India Private Limited
respondentAssistant Commissioner of Income Tax, Circle 25(1)
Facts Summary
The case pertains to an appeal filed by TS Tech Sun India Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 26/07/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessment Order is time-barred and bad in law as it was passed beyond the statutory limitation prescribed under section 153(1) read with section 153(4) of the Act. The appellant re…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Final Assessment Order passed by the A.O. is time-barred by limitation under section 153(1) read with section 153(4) of the Income Tax Act, 1961.
Precedents Relied Upon
5 precedents cited in this judgement.