Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 797 - AT - Income TaxValidity of assessment u/s 92CA - period of limitation as prescribed u/s 92CA(3A) r.w.s. 153 - HELD THAT:- As relying on ATOS INDIA PVT. LTD.case [2023 (2) TMI 1112 - ITAT MUMBAI] and M/S. MONDELEZ INDIA FOODS PRIVATE LIMITED [2022 (11) TMI 1339 - ITAT MUMBAI]order of the ld. TPO dated 01/11/2019 and draft assessment order dated 27/12/2019 as barred by limitation, thereby resulting in assessee not being an eligible assessee u/s.144C(15)(b)(i) of the Act and consequentially the final assessment order dated 17/04/2021 is also bad in law. Accordingly, the ground of original grounds and additional grounds raised by the assessee are hereby allowed.
|