DENTSPLY INDIA PRIVATE LIMITED,DELHI vs. NFAC, NEW DELHI

ITA 4261/DEL/2024Status: DisposedITAT Delhi30 January 2026AY 2020-21Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)20 pages
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What did the Tribunal hold?

The Tribunal held that the final assessment order was barred by limitation as per Section 153 read with Section 144C of the Act. Following the precedent of the Madras High Court and co-ordinate benches, the Tribunal quashed the assessment order.

What were the facts?

The assessee's appeal challenged the final assessment order, contending it was passed beyond the time limit prescribed under Section 153 read with Section 144C of the Income Tax Act. The revenue argued that the issue of limitation was unsettled and pending before the Supreme Court.

What were the issues?

Whether the final assessment order was passed within the statutory time limits prescribed under the Income Tax Act, considering the interplay between Section 144C and Section 153.

Which sections of the Income-tax Act were involved?

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

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Income Tax Appellate Tribunal, DELHI

For Appellant: Adv (Virtual)
Hearing: 27/01/2026Pronounced: 30/01/2026

PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the Assessee challenging the Final

Assessment Order passed u/s 143(3) r.w.s. 144C(13)r.w. Section 144B of the Income Tax Act, 1961 (the Act in short) dated 22/07/2024 pertaining

to the Assessment Year 2020-21. 2. The Assessee raised Ground No. 3 contending that the Final

Assessment order dated 22/07/2024 passed by the A.O. is time barred

by limitation and is bad in law, as it has been passed beyond the time

frame prescribed under section 153(1) read with section 153(4) of the Income Tax Act, 1961 ('Act' for short). The Ld. Assessee's Represen

The order continues below.

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