Judgment briefs
Supreme Court of India

Assistant Commissioner of Income Tax (International Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.

The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income…

Court
Supreme Court of India
Decided
8 Aug 2025
Citation
[2025] 8 S.C.R. 1574
Case no.
CIVIL APPEAL No. 10586/2025
Bench
B.v. Nagarathna, Satish Chandra Sharma

Issue for consideration

The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on 153 to a proceeding under Section 144C namely, whether the period of eleven months as envisaged under Section 144C should be over and above the limitation period prescribed, particularly, under Section 153(1) or (3), as the case may be. In other words, whether the time consumed for concluding

Judgment PDF: Assistant Commissioner of Income Tax (International Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
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