Case Law Details
Case Name : DCIT Vs Dalmia Bharat and Industries Ltd. (ITAT Delhi)
Appeal Number : ITA No. 5401 to 5406/Del/2019
Date of Judgement/Order : 13/09/2021
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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DCIT Vs Dalmia Bharat and Industries Ltd. (ITAT Delhi)
Now the questions arising before us in this group of appeals were as Under:-
i. Whether assessment framed u/s 153C read with S; ection 143 (3) for assessment year 2006 – 07 and 2007 – 08 are barred by the limitation.
ii. Whether the assessment order passed for assessment year 2011–12 u/s 153C is without jurisdiction and void ab initio as no satisfaction has been recorded by the assessing officer of the
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