Voith Paper Fabrics India Ltd. & Ors. vs. Assessment Unit, Income Tax Department & Ors.
Case No: ITA No. 5351/Del/2024, ITA No. 5763/Del/2024, ITA No. 6010/Del/2024, IT(TP)A No. 5943/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi
Date: 1/23/2026
Parties Involved
appellantVoith Paper Fabrics India Ltd.
respondentAssessment Unit, Income Tax Department
appellantIQR Analytics P. Ltd.
respondentDeputy Commissioner of Income Tax, Circle 10(1)
appellantLonza India P. Ltd.
respondentDeputy Commissioner of Income Tax, Circle 1(1)
appellantTimes Internet Ltd.
respondentAssessment Unit, National Faceless Assessment Centre (NFAC), Deputy Commissioner of Income, Circle 25(1)
Facts Summary
These four appeals by four different assessees (Voith Paper Fabrics India Ltd., IQR Analytics P. Ltd., Lonza India P. Ltd., and Times Internet Ltd.) were 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 raised the legal issue challenging the validity of the final assessment order on the ground o…
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 seen only with reference to the timeline specified under section 144C of the Act without referring to provisions of section 153 of the Act.
Precedents Relied Upon
11 precedents cited in this judgement.