Case Law Details
Case Name : Fiberhome India Pvt. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 812/Del/2022
Date of Judgement/Order : 13/03/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Fiberhome India Pvt. Ltd. Vs DCIT (ITAT Delhi)
ITAT held that as final order passed by the Assessing Officer is beyond the period of limitation as provided u/s 144C of the Income Tax Act, 1961 and hence, the same is liable to be declared as null and void.
FULL TEXT OF THE ORDER OF ITAT DELHI
The present appeal and Stay Application have been filed by the assessee against the order dated 26.03.2022 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961.
2. The assessee is engaged in the business of manufacturing telecommunication equipments and providing maintenance and other allied services of telecommunication equipments in India.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.