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Section 144C(13) Delay Fatal: Tribunal Cancels Assessments
Case Law Details
- Case Name
- Luminous Power Technologies Private Ltd. Vs Deputy Director of Income Tax (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Luminous Power Technologies Private Ltd. Vs Deputy Director of Income Tax (ITAT Delhi)
Technical? No — Mandatory – One-Month Rule is Absolute-. Delay Under 144C(13) Is Fatal- ITAT Quashes Delayed DRP Final Orders as Time-Barred
Delhi Tribunal examined whether the Final Assessment Orders u/s 143(3) r.w.s.144C(13) were passed within the statutory time limit. Assessee pointed out that DRP issued directions on 04.03.2022 & therefore AO was mandatorily required u/s 144C(13) to pass the final order within one month from end of month of receipt, i.e., on or before 30.04.2...
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