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August 2026

Order giving effect to CIT(A) Order — Order not passed within time limit as provided under Section 153 — Validity and effect of — Order passed by the CIT(A) with direction to re-characterise receipts and apply beneficial tax rate after opportunity of being heard — Order giving effect to CIT(A) Order not passed within statutory time limit provided u/s. 153 — Order passed beyond the time limit — Original assessment does not survive — Return of income to be treated as accepted.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 9 mins

24. Global Hospitality Licensing SARL v. A/DCIT (IT)

2026 (6) TMI 1344 (Bom)

A. Y. 2009-10: Date of order 22/06/2026

S. 153 of ITA 1961

Order giving effect to CIT(A) Order — Order not passed within time limit as provided under Section 153 — Validity and effect of — Order passed by the CIT(A) with direction to re-characterise receipts and apply beneficial tax rate after opportunity of being heard — Order giving effect to CIT(A) Order not passed within statutory time limit provided u/s. 153 — Order passed beyond the time limit — Original assessment does not survive — Return of income to be treated as accepted.

The assessee is a company and a tax resident of Luxembourg. The assessee is engaged in the business of providing marketing activities on a central / group basis to Mariott chain of hotels worldwide. The assessee filed its return of income declaring total income at NIL. The receipts by the assessee under the International Marketing Program Participation Agreement assigned to it by a group company were claimed to be not taxable in India as per the Act and accordingly refund of TDS was claimed by the assessee. In the scrutiny assessment, the Assessing Officer did n

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