HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

ITA 827/DEL/2021Status: DisposedITAT Delhi30 January 2026AY 2016-1718 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that Section 144C provides a special statutory mechanism with its own distinct timelines for completing assessments after the draft order stage. Section 153 governs the period up to the draft order, while Section 144C governs the time from the draft order to the final assessment.

What were the facts?

The assessee challenged the validity of assessment orders for AYs 2016-17, 2017-18, and 2018-19 on grounds of limitation. The assessee argued that the assessment orders were passed beyond the time limits prescribed by Section 153 of the Income Tax Act, 1961, when read with Section 144C.

What were the issues?

Whether the time consumed in proceedings under Section 144C (post-draft assessment order) is subsumed within the limitation period prescribed by Section 153, or if Section 144C operates with its own distinct timelines.

Which sections of the Income-tax Act were involved?

Section 144C,Section 153

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Cases cited in this judgment(6)Show list

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Heard together (2 matters)

I.T.A No.827/Del/2021
I.T.A No.2062/Del/2022

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

ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम Vs. ACIT, अपीलार्थी Appellant Circle 4(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent Stay Appl. No.141/Del/2021 (In ITA No.827/D/2021)

Assessment Year 2016-17 ACIT, Circle 4(1), Gurgaon, Haryana. बनाम Vs. HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. अपीलार्थी Appellant PAN No.AABCH1376E प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.2062/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E बनाम

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