Huawei Telecommunications India ... vs Assistant Commissioner Of Income Tax, ...

ik-49967274 Delhi High Court 28 November 2024 • 15 min read

Judges (2)

Swarana Kanta Sharma Coram Vibhu Bakhru Delivered

Counsel (9)

Anmol Jagga Counsel Respondent Indruj Singh Rai Counsel Respondent Kamal Sawhney Counsel Petitioner Nikhil Agarwal Counsel Petitioner Nishank Vashistha Counsel Petitioner Prithviraj Dey Counsel Respondent Puru Mehira Counsel Petitioner Rahul Singh Counsel Respondent Sanjeev Menon Counsel Respondent

Parties (2)

Assistant Commissioner of Income Tax Central Circle 2-Delhi Respondent Huawei Telecommunications India Company Private Limited Petitioner

Case Significance

Huawei Telecommunications India ... vs Assistant Commissioner Of Income Tax, ... is a Delhi High Court decision dated November 28, 2024 (citation: ik-49967274). Huawei Telecommunications India filed a writ petition seeking a declaration that the assessment proceedings for AY 2013-14 had become time-barred and the returned position should be accepted. The Division Bench found that following the ITAT's remand order, the time stipulated under Section 153 of the Income-Tax Act for passing fresh assessment orders had expired, as the limitation begins from when the certified copy of the ITAT order is received by the concerned CIT. The petition was allowed, The bench comprised Justices Swarana Kanta Sharma and Vibhu Bakhru. The judgment was delivered by Justice Vibhu Bakhru.

Summary

Huawei Telecommunications India filed a writ petition seeking a declaration that the assessment proceedings for AY 2013-14 had become time-barred and the returned position should be accepted. The Division Bench found that following the ITAT's remand order, the time stipulated under Section 153 of the Income-Tax Act for passing fresh assessment orders had expired, as the limitation begins from when the certified copy of the ITAT order is received by the concerned CIT. The petition was allowed, and the petitioner's return was required to be considered as accepted.

What was the outcome of Huawei Telecommunications India ... vs Assistant Commissioner Of Income Tax, ...?

Huawei Telecommunications India filed a writ petition seeking a declaration that the assessment proceedings for AY 2013-14 had become time-barred and the returned position should be accepted. The Divi...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-49967274)