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Assistant Commissioner of Income Tax (International Taxation) vs Shelf Drilling Ron Tappmeyer Ltd. 2025 INSC 946, - Ss. 144C, 153(3) Income Tax Act

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Income Tax Act 1961 - Section 144C, 153(3) - Maximum permissible time periods prescribed as per the Income Tax Act in terms of proceedings under Section 144C read with Section 153(3) of the Income Tax Act – whether the period of eleven months as envisaged under Section 144C of the Act should be over and above the limitation period prescribed, particularly, under Section 153(1) or Page 3 of 112 (3), as the case may be - Whether the time consumed for concluding the proceeding under Section 144C has to be subsumed within the limitation prescribed under Section 153(1) or (3) or as the case may be? Referred to larger bench in view of divergent opinions - Justice BV Nagarathna opined: The period under Section 144C of the Act is to be subsumed within the time prescribed under Section 153(1) of the Act; Justice Satish Chandra Sharma opined: In addition to the timeframe stipulated under Section 153(3) of the Act, i.e., twelve months for making an assessment order, the timeframe that is taken for completing the proceeding under Section 144C would also have to be excluded from the aforesaid twelve months which would automatically extend the limitation period beyond the twelve months as contemplated under Section 153(3) of the Act - Referred to CJI for constituting an appropriate bench in view of divergent opinions.

Case Info

The case is Assistant Commissioner of Income Tax (International Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. & Others, with neutral citation 2025 INSC 946, decided on August 8, 2025.


Case Name and Neutral Citation

  • Case Name: Assistant Commissioner of Income Tax (International Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. & Others
  • Neutral Citation: 2025 INSC 946

Coram

  • Coram: Hon’ble Justice B.V. Nagarathna and Hon’ble Justice Satish Chandra Sharma

Judgment Date

  • Date of Judgment: August 8, 2025

Caselaws and Citations Referred


Supreme Court and High Court Judgments

  • Kalyankumar Ray v. Commissioner of Income Tax, West Bengal(1991) 191 ITR 634 (SC)
  • Central Bank of India v. State of Kerala(2009) 4 SCC 94
  • In Re: Interplay Between Arbitration Agreements under Arbitration, 1996 & Stamp Act, 1899(2024) 6 SCC 1
  • R.S. Raghunath v. State of Karnataka(1992) 1 SCC 335
  • A.G. Varadarajulu v. State of T.N.(1998) 4 SCC 231
  • Aswini Kumar Ghose v. Arabinda Bose(1952) 2 SCC 237 : AIR 1952 SC 369
  • Municipal Corpn., Indore v. Ratnaprabha(1976) 4 SCC 622 : AIR 1977 SC 308
  • Muhammad Abdul Samad v. State of Telangana(2025) 2 SCC 49
  • Chief Commissioner of Central Goods and Service Tax v. Safari Retreats Private Limited(2025) 2 SCC 523
  • RBI v. Peerless General Finance and Investment Co. Ltd.(1987) 1 SCC 424
  • Cape Brandy Syndicate v. Inland Revenue Commissioner(1921) 1 KB 64
  • Central India Spg., Wvg. & Mfg. Co. Ltd. v. Municipal Committee1957 SCC OnLine SC 18
  • CIT v. Shahzada Nand & Sons(1966) 60 ITR 392
  • CIT v. Jargaon Electric Supply Co. Ltd.(1960) 40 ITR 184
  • CIT v. JK Commercial Corpn. Ltd.(1976) 4 SCC 517
  • Auto & Metal Engineers v. Union of India(1997) 7 SCC 734
  • CIT v. Purshottamdas T. Patel(1994) 209 ITR 52 (Guj)
  • Whitney v. Inland Revenue Commissioner(1926) A.C. 37
  • Kanailal Sur v. Paramnidhi Sadhu KhanAIR 1957 SC 907
  • CIT, Agri v. Keshab Chandra MandalAIR 1950 SC 265
  • Rananjaya Singh v. Baijnath SinghAIR 1954 SC 749
  • MV Joshi v. MU ShimpiAIR 1961 SC 1494
  • VO Tractoroexport v. Tarapore and Co.AIR 1971 SC 1
  • Venkataramana Devaru v. State of MysoreAIR 1958 SC 255
  • Chandavarkar Sita Ratna Rao v. Ashalata S. Guram(1986) 4 SCC 447
  • Icici Bank Ltd. v. Sidco Leathers Ltd.(2006) 10 SCC 452
  • JIK Industries Ltd. v. Amarlal V. Jumani(2012) 3 SCC 255
  • Commissioner of Income Tax v. Hindustan Bulk Carriers(2003) 3 SCC 57
  • Franklin Templeton Trustee Services Private Limited & Anr. v. Amruta Garg & Ors.(2021) 6 SCC 736
  • Vivek Narayan Sharma & Ors. v. Union of India & Ors.(2023) 3 SCC 1

High Court Judgments

  • Commissioner of Income Tax v. Roca Bathroom Products Pvt. Ltd.2022 SCC OnLine Madras 8777
  • Pr. CIT v. Lionbridge Technologies Pvt. Ltd.(2019) 260 Taxman 273 (Bom.)
  • Nokia India P. Ltd. v. DCIT(2018) 407 ITR 20 (Delhi) (HC)

Statutes/Laws Referred

  • Income Tax Act, 1961
    • Section 44BB
    • Section 92CA
    • Section 139
    • Section 143
    • Section 144
    • Section 144A
    • Section 144BA
    • Section 144C
    • Section 153
    • Section 246A
    • Section 253
    • Section 254
    • Section 263
    • Section 264
    • Section 147
    • Section 158BA
    • Section 158BD
    • Section 153A
    • Section 153B
    • Section 158BE
    • Section 245C
    • Section 245D
    • Section 245Q
    • Section 245R
    • Section 245HA
    • Section 245M
    • Section 92CD
  • Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA)
  • Central Goods and Services Tax Act, 2017
    • Sections 17(5)(c) and 17(5)(d)
  • Code of Civil Procedure, 1908
  • Stamp Act, 1899
  • Arbitration and Conciliation Act, 1996

Assistant Commissioner of Income Tax (International Taxation) vs Shelf Drilling Ron Tappmeyer Ltd. 2025 INSC 946, - Ss. 144C, 153(3) Income Tax Act
Assistant Commissioner of Income Tax (International Taxation) vs Shelf Drilling Ron Tappmeyer Ltd. 2025 INSC 946, - Ss. 144C, 153(3) Income Tax Act.pdf
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