CEVA LOGISTICS INDIA P.LTD,GURGAON vs. NATIONAL E- ASSESSEMENT CENTRE, NEW DELHI

ITA 575/DEL/2021Status: DisposedITAT Delhi02 February 2026AY 2016-1717 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal ruled that Sections 144C and 153 are mutually inclusive. It found that the final assessment orders in these cases were indeed passed beyond the statutory limitation period, rendering them without jurisdiction.

What were the facts?

Three assessees appealed against assessment orders, contending they were passed beyond the prescribed limitation period. The core issue involved the interplay between Section 144C and Section 153 of the Income Tax Act regarding the timelines for final assessment orders.

What were the issues?

Validity of final assessment orders passed beyond the limitation period prescribed by Sections 144C and 153 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 144C,Section 153

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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.

Heard together (3 matters)

ITA No. 1147/Del/2022
ITA No. 6734/Del/2017
ITA No. 575/Del/2021

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1147/दिल्ली/2022(नि.व. 2017-18) आअसं.6734/दिल्ली/2017(नि.व. 2013-14) आअसं.575/दिल्ली/2021(नि.व. 2016-17) TBO Tek Ltd., 728, Phase V, Udyog Vihar, Gurgaon, Haryana 122016 PAN: AACCT-6259-K बनाम Vs.

Assistant Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110095 Denso India P. Ltd., B-1/D-4, Ground Floor, Mohan Co-Operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F बनाम Vs.

Additional Commissioner of Income Tax, Special Range-3, New Delhi Ceva Logistics India P. Ltd., Sewa Tower, Plot No. 19, Sector-18, 2nd Floor, Block-C, Maruti Industrial Complex, Udyog Vihar, Gurgaon, Haryana 122015 PAN: AABCT-7326-A बनाम Vs.

Income Tax Officer/National e-Assessment Centre, Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent ... अपीलार्थी/Appellant प्रतिवादी/Respondent ... अपीलार

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

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →