| आयकर अपीलीय अिधकरण (cid:12)ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER &

SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 1879/Mum/2025 Assessment Year: 2022-23 Dassault Systemes SolidWorks The Asst. Commissioner of Corporation Vs Income-tax (International C/o Deloitte Haskins and Sells LLP Taxation) – 2(1)(2), Mumbai

7th Floor, ASV Ramana Towers

52, Venkatnarayana Road Chennai - 600017 [PAN: AAFCS8787E]

अपीलाथ(cid:22)/ (Appellant) (cid:23)(cid:24) यथ(cid:22)/ (Respondent)

Assessee by : Shri S.P. Chidambaram, A/R Revenue by : Shri Satya Pal Kumar, CIT D/R सुनवाई की तारीख/Date of Hearing : 03/09/2025 घोषणा की तारीख /Date of Pronouncement : 09/09/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated

22/01/2025 u/s 143(3) r.w.s. 144C(13) of the Act, pertaining to AY 2022-

23.

2. The grievance of the assessee can be summarized as under:-

“1. To quash the final assessment order passed by the AO under section

143(3) read with section 144C(13) of the Act.

2. To hold the income of the Appellant amounting to INR 1,51,83,65,306 not chargeable