TUPPERWARE INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

ITA 5984/DEL/2024Status: DisposedITAT Delhi02 February 2026AY 2021-2217 pages
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What did the Tribunal hold?

The Tribunal, following the ratio in Roca Bathroom Products P. Ltd., held that the final assessment orders in these cases were indeed passed beyond the period of limitation prescribed by Section 144C(13) read with Section 153 of the Act. Consequently, these orders were quashed.

What were the facts?

Three assessees filed appeals challenging the validity of their assessment orders, arguing they were passed beyond the time limitation prescribed by Section 144C(13) read with Section 153 of the Income Tax Act, 1961. The assessees contended that the final assessment orders were issued after the permissible period.

What were the issues?

Whether the final assessment orders, passed under Section 144C(13) read with Section 153 of the Income Tax Act, were barred by limitation.

Which sections of the Income-tax Act were involved?

Section 144C,Section 153

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Heard together (2 matters)

ITA No. 5984/Del/2024
ITA No. 6021/Del/2024

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 Tupperware India P. Ltd., आअसं.5984/दिल्ली/2024(नि.व. 2021-22) 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 PAN: AAACT-3770-D ....... अपीलार्थी/Appellant बनाम Vs.

Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 ....... प्रतिवादी/Respondent Groupe SEB India P. Ltd. आअसं.6021/दिल्ली/2024(नि.व. 2021-22) C-67, 3rd Floor, DDA Sheds, Okhla Phase-1, Delhi 110020 PAN: AAGCM-6857-L ....... अपीलार्थी/Appellant बनाम Vs.

Assistant Commissioner of Income Tax, (O ) CR Building, Delhi 110002 ....... प्रतिवादी/Respondent आअसं.6047/दिल्ली/2024(नि.व. 2021-22) IT (TP)A No. 6047/Del/2024(A.Y 2021-22)

Indo British Garments P. Ltd., c-16 Community Centre, Behind Janak Place, Delhi 110058 PAN: AAACI-7874-B ....... अपीलार्थी/Appellant बनाम Vs.

Deputy Commissioner of Income Tax, Circle 10(1), CR Building, IP Estate, Delh

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