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“final assessment order”

Assessment ProceduresSection 144CSection 144C4,041 judgments

The decision most relied on for final assessment order is Parashuram Pottery Works Co. Ltd. v. ITO (106 ITR 1), cited in 486 judgments on BharatTax.

Leading authorities on final assessment order

Parashuram Pottery Works Co. Ltd. v. ITO
106 ITR 1 · 1977 · Supreme Court
486
citing judgments

The principle of finality dictates that stale issues should not be reactivated, and lapse of time brings repose to judicial and quasi-judicial controversies. A Commissioner cannot substitute their judgment for the Assessing Officer's unless the assessment order is legally erroneous, not merely less elaborate, thus limiting revisionary powers under Section 263.

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

CIT v. G.M. Knitting Industries (P.) Ltd.
376 ITR 456 · 2015 · Supreme Court
221
citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

Sultana Begum v. Prem Chand Jain
259 ITR 449 · 2003 · Supreme Court
147
citing judgments

Section 144C(4) uses a non-obstante clause to expedite the final assessment order, requiring the Assessing Officer to pass it immediately upon acceptance or lack of objection to the TPO's order, irrespective of broader time limits under Section 153.

Vijay Television (P.) Ltd. v. DRP
369 ITR 113 · 2014 · High Court
140
citing judgments

Passing a final assessment order under Section 143(3) directly, without first issuing a draft assessment order under Section 144C(1) for an eligible assessee, constitutes a fundamental jurisdictional defect. This defect cannot be cured by a subsequent corrigendum, especially if issued beyond the prescribed period of limitation.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

Travancore Diagnostics P. Ltd. v. ACIT
390 ITR 167 · 2017 · High Court
50
citing judgments

Failure to issue notice under section 143(2) before finalizing a reassessment order under section 147 is a fatal jurisdictional error, and this defect cannot be cured by invoking section 292BB of the Income-tax Act. Consequently, such a reassessment order is not sustainable in law.

Addl. CIT v. Mukur Corporation
111 ITR 312 · 1978 · High Court
49
citing judgments

When setting aside an assessment under Section 263(1) and directing a fresh assessment, the Commissioner need not record final conclusions or express final opinions on controversial points. It also interprets 'prejudicial to the interests of the Revenue' as meaning the assessment order is not in accordance with law, leading to the non-realization of lawful revenue.

Judgments citing final assessment order

Le Passage to India Tours & Travels Pvt. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

In the result, appeals of the assessees are allowed

ITA 672/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

hereinafter referred to as ‘the Act’). The assessess in their respective appeals have raised the legal issue challenging validity of the final assessment order on the ground on limitation by way of additional ground of appeal. 2. The ld. Counsels for the respective assessees placing reliance on the decision rendered ... assessment orders in the impugned assessment years are barred by limitation. It is submitted that for determining the period of limitation for passing final assessment order the provisions of section 144C of the Act, are to be read with section 153 of the Act. The Counsels furnished date chart

Aricent Technologies (Holdings) Limited (As Successor - in - Interest of Erstwhile Aricent Technologies Private Limited), New Delhi vs. Neac, New Delhi

ITA 600/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

orders for the impugned assessment years are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... individually furnished charts of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. ARs, in the individual cases being represented by them, demonstrated through the chart of dates that

Fena Pvt. Ltd., New Delhi vs. Addl. CIT National Faceless Centre, New Delhi

ITA 573/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

Date of Hearing 27.01.2026 Date of Pronouncement 28.01.2026 ORDER PER KRINWANT SAHAY, AM, 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 26.03.2021 pertaining ... Assessment Year 2016-17. 2. The Assessee raised additional ground No.1 contending that the Final Assessment order dated 26.03.3021 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

Evalueserve.Com Pvt. Ltd., Gurgain vs. ACIT Circle-9(2), New Delhi

In the result, all ITA Nos

ITA 422/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Mmtc-Pamp India Private Limited, Dcit, 221, Ground Floor, Okhla Industrial Estate, Vs. Circle-16(1),C.R. Building, Phase-Iii, New Delhi. Indraprastha Marg, Pan No.Aafcm3576K I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)

orders for the impugned assessment years are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... individually furnished charts of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. ARs, in the individual cases being represented by them, demonstrated through the chart of dates that

Qualcomm India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1503/DEL/2021[2016-2017]Status: DisposedITAT Delhi28 Jan 2026AY 2016-2017
Section 144C(13)Section 153Section 92C

orders for the impugned assessment years are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... individually furnished charts of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. ARs, in the individual cases being represented by them, demonstrated through the chart of dates that

Inductis (India) Pvt. Ltd., New Delhi vs. ACIT, Circle- 12(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 9713/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Yogesh K Umar, U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)Section 158A

Hearing 22/01/2026 Date of Pronouncement 28/01/2026 ORDER 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) of the Income Tax Act, 1961 (the Act in short) dated 31/10/2019 pertaining to the Assessment Year ... Assessee raised Additional Grounds of Appeal contending that the Final Assessment order dated 31/10/2019 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

ACIT Circle-26(2), New Delhi vs. Veetee Fine Foods Ltd., New Delhi

ITA 8416/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years, are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... furnished a chart of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. AR demonstrated through the chart of dates that in all the assessment years the final assessment order

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT Special Range-9, New Delhi

ITA 7371/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years, are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... furnished a chart of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. AR demonstrated through the chart of dates that in all the assessment years the final assessment order

Zte Telecom India Pvt. Ltd., Gurgaon vs. ACIT Circle-4(1), Gurgaon

ITA 3897/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jan 2026AY 2009-10
Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... individually furnished charts of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. ARs, in the individual cases being represented by them, demonstrated through the chart of dates that

Baxter India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 4(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 7833/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbaxter India Pvt. Ltd. Vs Acit 2Nd Floor, Tower C, Building Circle 4 (1) No. 8, Dlf Cyber City, Dlf C. R. Building, Phase-Ii, Gurgaon New Delhi Pan: Aaacb3906F Appellant Respondent

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

Hearing 21/01/2026 Date of Pronouncement 28/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee challenging the Final Assessment Orders 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 31/10/2017 pertaining ... DCIT 2. The Assessee raised A.Y 2020-21 Ground No. 2 and Additional Ground in other Appeals contending that the Final Assessment order dated 30/09/2024 pertaining to A.Y 2020-21 and 30/09/2024 pertaining to the Assessment Year 2021-22 passed by the A.O. are time barred by limitation

Phi Seeds Pvt. Ltd., Hyderabad vs. DCIT, Circle- 19(2), New Delhi

In the result, the appeal of the Assessee is allowed

ITA 7655/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv., Sh. Aditya VohraFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10(1)Section 143Section 143(3)Section 144CSection 144C(15)Section 92C

Income Tax Act, 1961 without appreciating that Appellant does not qualify as an ‘eligible assessee’ under section 144C(15) of the Act, consequently final assessment order passed under section 143 r.w.s. 144(C) of the Act for the captioned assessment year is without jurisdiction, invalid, illegal and void abinito

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2572/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13
Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years, are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... furnished a chart of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. AR demonstrated through the chart of dates that in all the assessment years the final assessment order

Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., Bengalore vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 2071/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

hereinafter referred to as ‘the Act’). The assessess in their respective appeals have raised the legal issue challenging validity of the final assessment order on the ground on limitation by way of additional ground of appeal. 2. The ld. Counsels for the respective assessees placing reliance on the decision rendered ... assessment orders in the impugned assessment years are barred by limitation. It is submitted that for determining the period of limitation for passing final assessment order the provisions of section 144C of the Act, are to be read with section 153 of the Act. The Counsels furnished date chart

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1992/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/दिल्ली/2016 (नि.व. 2011-12)

For Respondent: Ms. Ananya Kapoor
Section 144CSection 144C(13)Section 153

assessment orders in the impugned assessment years are barred by limitation. She submitted that for determining the period of limitation for passing final assessment order the provisions of section 144C of the Act, are to be read with section 153 of the Act. She furnished the date chart tabulating ... relevant dates for ascertaining the period of limitation within which the final assessment order was required to be passed and also the dates on which the final assessment orders for respective assessment years were actually passed by the Assessing Officer (AO). 3. Shri Dharam Veer Singh representing the department

DCIT, New Delhi vs. M/S. Vee Tee Fine Foods Ltd., New Delhi

ITA 959/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12
Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years, are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... furnished a chart of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. AR demonstrated through the chart of dates that in all the assessment years the final assessment order

Oracle India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 938/DEL/2016[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

Assessee raised Additional Grounds of Appeal No. 35 in the Appeal filed by the Assessee in ITA No. 6907/Del/2014 contending that the Final Assessment order came to be passed on 30/10/2014 30/09/2024 pertaining to A.Y 2007-08, which istime barred by limitation ... supra), is) that the upper time limit provided under Section 153(1) and Section 153(4) of the Act is applicable for the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Act. In case the final assessment order passed

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

ITA 853/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

orders for the impugned assessment years, are barred by limitation. It was the submission that for determining the period of limitation for passing final assessment order, the provisions of section 144C of the Act are to be read with section 153 of the Act, to the extent that the total ... furnished a chart of relevant dates for the assessment years under consideration, for tabulating the relevant period of limitation within which the final assessment order was required to be passed. The Ld. AR demonstrated through the chart of dates that in all the assessment years the final assessment order

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 1767/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/धिल्ली/2016 (नि.व. 2011-12)

For Appellant: Ms. Ananya KapoorFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

assessment orders in the impugned assessment years are barred by limitation. She submitted that for determining the period of limitation for passing final assessment order the provisions of section 144C of the Act, are to be read with section 153 of the Act. She furnished the date chart tabulating ... relevant dates for ascertaining the period of limitation within which the final assessment order was required to be passed and also the dates on which the final assessment orders for respective assessment years were actually passed by the Assessing Officer (AO). 3. Shri Dharam Veer Singh representing the department

DCIT, New Delhi vs. M/S. Oracle India Pvt. Ltd., New Delhi

In the result, appeals of the Assessee in ITA No

ITA 7015/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

Assessee raised Additional Grounds of Appeal No. 35 in the Appeal filed by the Assessee in ITA No. 6907/Del/2014 contending that the Final Assessment order came to be passed on 30/10/2014 30/09/2024 pertaining to A.Y 2007-08, which istime barred by limitation ... supra), is) that the upper time limit provided under Section 153(1) and Section 153(4) of the Act is applicable for the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Act. In case the final assessment order passed

M/S. Oracle India Private Limited, New Delhi vs. Addl.CIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 6907/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

Assessee raised Additional Grounds of Appeal No. 35 in the Appeal filed by the Assessee in ITA No. 6907/Del/2014 contending that the Final Assessment order came to be passed on 30/10/2014 30/09/2024 pertaining to A.Y 2007-08, which istime barred by limitation ... supra), is) that the upper time limit provided under Section 153(1) and Section 153(4) of the Act is applicable for the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Act. In case the final assessment order passed