SIGMA ALDRICH CHEMICALS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE
In the result, grounds 22 to 22
ITA 596/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Jul 2022AY 2011-12
Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.418/Bang/2015 : Asst.Year 2010-2011 It(Tp)A No.596/Bang/2016 : Asst.Year 2011-2012 M/S.Sigma Aldrich Chemicals The Deputy Commissioner Of Private Limited, No.12, Income-Tax, Circle 6(1)(1) V. Bangalore. Bommasandra-Jagani Link Road, Bommasandra Industrial Area Bangalore – 560 100. Pan : Aahcs1882L. (Appellant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 11.07.2022 Date Of Hearing : 07.07.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Final Assessment Order Dated 19.01.2015 & 28.01.2016 For Assessment Years 2010-2011 & 2011- 2012, Respectively. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.
For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 153Section 153BSection 92C
reassessment or recomputation or fresh assessment, as the case may be, expires.”
6. From the perusal of the above section 92CA(3A) of the I.T.Act, it can be seen that the TPO can pass an order at any time before 60 days prior to the due date u/s 153 of the
4
IT(TP)A No.418/B/2015 & 596/B/2016. M/s.Sigma Aldrich Chemicals