Voith Hydro Private Ltd. vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax
Case No: ITA No. 2758/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench 'I'
Date: 1/29/2026
Parties Involved
appellantVoith Hydro Private Ltd.
respondentAdditional/Joint/Deputy/Assistant Commissioner of Income Tax
Facts Summary
The assessee, Voith Hydro Private Ltd., challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The appeal was filed for the assessment year 2017-18. The assessee argued that the assessment order was barred by limitation, relying on the decision in CIT vs. Roca Bathroom Products P Ltd. The department objected to the appeal, stating that the issue was sub judice before the Supreme Cour…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the limitation for passing the final assessment order under section 144C(13) of the Act is to be determined with reference to section 144C read with section 153 of the Act.
Precedents Relied Upon
8 precedents cited in this judgement.