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

ITA 2063/DEL/2022Status: DisposedITAT Delhi30 January 2026AY 2018-19Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessment orders were passed beyond the period of limitation prescribed under Section 144C(13) read with Section 153 of the Act. Consequently, the assessment orders were quashed.

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 stipulated under Section 144C read with Section 153 of the Income Tax Act.

What were the issues?

Whether the assessment orders passed under Section 144C of the Income Tax Act were barred by limitation as per the timelines prescribed in Section 153 of the Act.

Which sections of the Income-tax Act were involved?

Section 144C,Section 153

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Cases cited in this judgment(9)Show list

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Heard together (2 matters)

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

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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 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E अपीलाथ" Appellant ""यथ"/Respondent

Stay Appl. No.141/Del/2021 (In ITA No.827/D/2021) Assessment Year 2016-17 बनाम ACIT, HUAWEI TELECOMMUNICATIONS Circle 4(1), Gurgaon, Vs. (INDIA) COMPANY PRIVATE Haryana. LIMITED, 9th Floor, Capital Cyberscape, Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E अपीलाथ" Appellant ""यथ"/Respondent

आ.अ.सं/.I.T.A No.2062/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Har

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