GIESECKE AND DEVRIENT INDIA PVT LTD.,GURGAON vs. ACIT (OSD), NEW DELHI

ITA 1428/DEL/2022Status: DisposedITAT Delhi07 January 2026AY 2018-19Bench: Ms. MADHUMITA ROY (Judicial Member), SMT. RENU JAUHRI (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was passed beyond the prescribed time limit for completing the assessment after receiving directions from the DRP. Therefore, the assessment order was quashed as void ab initio.

What were the facts?

The assessee's appeal was against an assessment order passed by the AO. A key issue was whether the assessment order was passed within the time limits prescribed by Section 144C(13) of the Income Tax Act, 1961.

What were the issues?

Whether the assessment order was passed within the statutory time limit prescribed under Section 144C(13) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: Ms. MADHUMITA ROY & SMT. RENU JAUHRI

For Appellant: Shri Harpreet Singh Ajmani, Adv. &, Ms. Ashmita Sharma, Adv
For Respondent: Shri S.K. Jadhav, CIT(DR)
Pronounced: 07.01.2026

Heard together (2 matters)

ITA No. 1428/Del/2022
SA No. 166/Del/2022

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

PER Ms. MADHUMITA ROY, JM:

The instant appeal, filed by the assessee, is directed against the Assessment Order

dated 30.05.2022 (DIN & Order No. ITBA/AST/S/143(3)/2022-23/1043248599(1)

passed by the Assistant Commissioner of Income Tax, ACIT(O ), Delhi, under Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as “the 2 ITA No. 1428/Del/2022 & SA No. 166/Del/2022 Act”), pursuant to the directions of the Dispute Resolution Panel (“DRP”) under Section 144C(5) of the Act for the Assessment Year 2018-19. 2. Grounds o

The order continues below.

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