AKIL KURESHI, M.S.SANKLECHA
Pr. Commissioner Of Income Tax-15 – Appellant
Versus
Lionbridge Technologies Pvt. Ltd. – Respondent
ORDER
Akil Kureshi, J. - Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 29th May, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 29th May, 2015 is in respect of Assessment Year 2007-08.
2. The Revenue urges the following question of law for our consideration:
" Whether on the facts and in the circumstance of the case and in law, the Tribunal is correct in entertaining the objection that the assessment order is without jurisdiction null and void and unenforceable?"
3. Respondent-Assessee is engaged in the business of Design, Development and export of computer software and providing information technology enabled services.
4. For the subject Assessment Year, an assessment was completed on 17th October, 2011 under Section 144C(13) read with Section 143(3) of the Act, by making various additions. On challenge, the Tribunal by its order dated 25th January, 2012 set aside the above Assessment Order dated 17th October, 2011 and restored the assessment to the Assessing Officer. This was only for the reason that the Dispute Resolution Panel (DRP) had not dealt with the objections of the Respondent.
5. On
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