The Deputy Commissioner of Income Tax, Circle 1(1), Trichy. Vs. Dalmia Cement (Bharat) Limited

Parties Involved

Facts Summary

The assessee, Dalmia Cement (Bharat) Limited, is a public limited company engaged in the business of manufacturing and trading of cement. The assessee filed its return of income for the assessment year 2019-20 on 30.09.2020. The assessment was framed by the Assessment Unit of the Income Tax Department on 30.09.2022. The assessee contended before the Commissioner of Income Tax (Appeals) that the assessment order passed by the Assessment Unit was barred by limitation. The assessee argued that the time limit for completion of assessment proceedings was 31.03.2022, which had already expired. The assessee claimed that the Central Board of Direct Taxes (CBDT) notifications extended the time limit to 30.09.2021, but this did not apply to the case. The Commissioner of Income Tax (Appeals) held that the assessment order was barred by limitation as no valid extension beyond 31.03.2022 was provided.…

Legal Issues

• 1. Whether the assessment order is barred by limitation without considering the facts of the actual limitation date.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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