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

ik-56936834 Delhi High Court 28 November 2024 • 16 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 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-56936834). Huawei Telecommunications India challenged the reassessment proceedings for AY 2012-13 as time-barred under Section 153 of the Income Tax Act, after the ITAT had remanded the matter for fresh consideration but the AO/TPO failed to pass orders within the prescribed limitation period. The court held that since the certified copy of the ITAT order had been received by the concerned CIT and the time for passing orders had expired, the assessment proceedings were time-barred. The petition was allo The bench comprised Justices Swarana Kanta Sharma and Vibhu Bakhru. The judgment was delivered by Justice Vibhu Bakhru.

Summary

Huawei Telecommunications India challenged the reassessment proceedings for AY 2012-13 as time-barred under Section 153 of the Income Tax Act, after the ITAT had remanded the matter for fresh consideration but the AO/TPO failed to pass orders within the prescribed limitation period. The court held that since the certified copy of the ITAT order had been received by the concerned CIT and the time for passing orders had expired, the assessment proceedings were time-barred. 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 challenged the reassessment proceedings for AY 2012-13 as time-barred under Section 153 of the Income Tax Act, after the ITAT had remanded the matter for fresh consider...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-56936834)