DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

ITA 490/HYD/2022Status: DisposedITAT Hyderabad10 December 2025AY 2017-18Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 | | Appellant | Respondent | | :-------------------------------------- | :------------------------------------------------------ | :------------------------------------------- | | Dr. Reddy's Laboratories Limited, Hyderabad. | | The ACIT, Circle-8(1), Hyderabad – 500 084. | | PIN – 500 034. Telangana. | vs. | | | PAN AAACD7999Q | | | | (Appel43 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment orders were barred by limitation. Consequently, the assessment orders were quashed on this legal ground.

What were the facts?

The assessee, Dr. Reddy's Laboratories, filed appeals against assessment orders for AY 2017-18 and 2018-19. The core issue revolved around transfer pricing adjustments and corporate tax matters.

What were the issues?

The primary issue was whether the assessment orders were passed within the prescribed time limits. Other issues pertained to transfer pricing adjustments and disallowances of expenses.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 92CA,Section 92C,Section 35(2AB),Section 40(a)(i),Section 153

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(17)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

For Respondent: MS. U Mini Chandran, CIT-DR
Hearing: 27.11.2025

PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the two separate assessment orders of the Assessing Officer dated 30.07.2022 and 29.07.2022, for the assessment years 2017-2018 and 2018-2019, respectively, passed

2 ITA.Nos.490 & 491/Hyd./2022 u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act [in short "the Act"], 1961. ITA.No.490/Hyd./2022 – A.Y. 2017-2018 :

2.

The assessee has raised the following grounds of appeal: “General :

1.

That on the facts and circumstances of the case, the final assessment order dated

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →