Case Law Details
Instrumentation Laboratory India Pvt. Ltd. Vs DCIT (ITAT Delhi)
The case of Instrumentation Laboratory India Pvt. Ltd. vs. DCIT revolves around the assessment order dispatched after the limitation period. This article provides a detailed analysis of the ITAT Delhi’s order, addressing the key arguments and outcomes of the case.
The appeal filed by ILI Pvt. Ltd. contested the assessment order dated 28/12/2016, arguing it was dispatched beyond the stipulated time frame. The primary contention was the dispatch date of the assessment order, which was crucial for determining its validity within the statutory limitation period.
The appellant’s counsel argued that the assessment order was dispatched on 02/01/2017, exceeding the deadline of 31/12/2016. This discrepancy in dispatch dates rendered the assessment order invalid as per Section 153B(1)(a) of the Income Tax Act.
Referring to precedents and legal provisions, the appellant established that mere preparation of the assessment order did not suffice for its validity; it must be communicated within the prescribed timeframe to become legally effective. The counsel cited relevant cases where similar issues were addressed, emphasizing the significance of dispatch dates in determining the order’s legality.
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