D.C.I.T., BANGALORE vs. M/S SWISS RESHARED SERVICES INDIA PVT. LTD.,, BANGALORE
In the result, the appeal filed by the assessee stands allowed on the legal issue
ITA 438/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Dec 2021AY 2010-11
Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 290/Bang/2015 Assessment Year : 2010-11 M/S. Swiss Re Global Business Solution India Pvt. Ltd. (Previously Known As Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner Of 2Nd To 5Th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. Pan: Aaecs8786L Appellant Respondent & It(Tp)A No. 438/Bang/2015 Assessment Year : 2010-11 (By Revenue) : Shri Nageswar Rao, Assessee By Advocate : Shri Sumer Singh Revenue By Meena, Cit Dr (Osd) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 30 -12-2021 Order Per Bench Present Appeal Is Filed By Assessee Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal.
Section 143(3)Section 144C(13)Section 234BSection 92C
reassessments.
153. 39[(1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of--
(a) two years from the end of the assessment year in which the income was first assessable ; or (b) one year from the end of the financial year in which a return or a revised return
