NATIONAL OILWELL VARCO PTE. LTD.,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), CI9RCLE-2, DEHRADUN

ITA 5898/DEL/2017Status: DisposedITAT Dehradun27 January 2026AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)27 pages
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What did the Tribunal hold?

The Tribunal held that the impugned final assessment orders were barred by limitation as per Section 153 read with Section 144C of the Act. Consequently, the assessment orders were quashed.

What were the facts?

The assessee raised an additional ground of appeal challenging the assessment orders as being barred by limitation under Section 153 of the Income Tax Act. The Tribunal admitted this legal ground as it did not require further factual verification.

What were the issues?

Whether the assessment orders passed were barred by the period of limitation prescribed under Section 153 of the Income Tax Act, especially in conjunction with Section 144C.

Which sections of the Income-tax Act were involved?

Section 153,Section 144C

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Cases cited in this judgment(19)Show list

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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Respondent: Shri Mohan Lal Joshi, Sr. DR
Hearing: 16/01/2026Pronounced: 27/01/2026

PER MANISH AGARWAL, AM: All the captioned appeals are filed by the assessee against the

The order continues below.

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