INDEED INDIA OPERATIONS PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE2(1), HYDERABAD

ITA 943/HYD/2024Status: DisposedITAT Hyderabad10 December 2025Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.943 & 1359/Hyd/2024 Assessment Years 2020-2021 & 2021-2022 | Indeed India Operations Private Limited, Hyderabad – 500 081. Telangana PAN AADCI5931J (Appellant) | vs. | The ACIT, Circle-2(1), Hyderabad. |---|---|---| | निर्धारिती द्वारा / Assessee by: | Mahima Goud, Advocate | | राजस्व द्वारा / Revenue by: | MS U Mini Chandran, CIT-DR | | सुनवाई की तारीख/Date of hearing: | 03.12.2025 | | घोषणा की तार38 pages
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What did the Tribunal hold?

The Tribunal held that the assessment orders were indeed barred by limitation as they were passed after the expiry of the time limits stipulated in Section 153 of the Act, including extensions. Consequently, the assessment orders were quashed.

What were the facts?

The assessee filed appeals against final assessment orders for AY 2020-2021 and 2021-2022. The primary contention was that the assessment orders were passed beyond the limitation period prescribed under the Income Tax Act.

What were the issues?

Whether the assessment orders passed by the Assessing Officer were barred by limitation as per Section 153 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

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

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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: 03.12.2025

PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the Final Assessment Orders dated 22.07.2024 and 20.10.2024 passed by the Assessing Officer u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act [in short

2 ITA.Nos.943 and 1359/Hyd./2024 "the Act"], 1961, for the assessment years 2020-2021 and 2021-2022, respectively.

ITA.No.943/Hyd./2024 – A.Y. 2020-2021 :

2.

The has raised the following grounds of appeal :

1.

“On the facts and in the circumstances of the case and in law, the Learned Transfer Pricing Officer i.e, the Deput

The order continues below.

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