JONES LANG LASALLE PROPERTY CONSULTANTS (INDIA) PRIVATE LIMITED,DELHI, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), DELHI, INDIA

ITA 3964/DEL/2024Status: DisposedITAT Delhi30 June 2025AY 2020-21Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the final assessment order was passed beyond the time limit prescribed under Section 144C(13) of the Income Tax Act, 1961. Therefore, the assessment order was quashed as time-barred.

What were the facts?

The assessee company's assessment for AY 2020-21 was selected for scrutiny, involving international transactions and transfer pricing adjustments. The final assessment order was passed on July 30, 2024.

What were the issues?

Whether the final assessment order was passed within the statutory time limit prescribed for completion of assessment under the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 144C(5),Section 153,Section 13

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I”: NEW DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Nageshwar Rao and Parth
Hearing: 23.05.2025Pronounced: 30.06.2025

PER VIMAL KUMAR, JUDICIAL MEMBER:

The appeal of assessee and application for stay are against final assessment order dated 30.07.2024 by the Assessment Unit, Income Tax Department/National Faceless Assessment Centre (NFAC), Delhi (hereinafter

ITA No.3964/Del/2024 & SA No. 61/Del/2025

referred as “Ld. AO”) under Sections 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred as “the

The order continues below.

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