SAXON GLOBAL INDIA PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1334/HYD/2024Status: DisposedITAT Hyderabad10 December 2025AY 2021-2231 pages
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What did the Tribunal hold?

The Tribunal held that the final assessment order was passed beyond the limitation prescribed under Section 153(4) of the Income-tax Act, 1961, and therefore, it was liable to be quashed.

What were the facts?

The assessee, Saxon Global India Private Limited, filed its return of income for AY 2021-22. The assessment order was passed on 28.10.2024, which the assessee argued was beyond the statutory time limit.

What were the issues?

Whether the final assessment order was passed within the prescribed time limit under Section 153(4) of the Income-tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 153(4),Section 92CA,Section 143(3),Section 144C(13),Section 144B

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Cases cited in this judgment(12)Show list

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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

For Appellant: Shri Dr. Narendra Kumar

PER MANJUNATHA G., A.M : This appeal filed by the assessee is against the final assessment order passed under Sections 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-tax Act, 1961 (for short “the Act”), dated

2 Saxon Global India Private Limited

28.10.

2024, in pursuance to the Directions dated 19.09.2024 of the learned Dispute Resolution Panel–1 (“

The order continues below.

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