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Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad
Case Law Details
- Case Name
- R.A.K. Ceramics India Private Limited Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Hyderabad
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R.A.K. Ceramics India Private Limited Vs DCIT (ITAT Hyderabad)
Section 144C can’t override 153: TP final order for AY 2018-19 quashed as time-barred by ITAT Hyderabad
The appeal before the Income Tax Appellate Tribunal, Hyderabad Bench, concerned Assessment Year 2018–19 and raised a purely legal issue relating to limitation for passing the final assessment order in a transfer pricing case governed by the Dispute Resolution Panel (DRP) mechanism. The material facts were undisputed.
For the relevant assessment year, the last date for passing the final assessment order, if co...
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