Aveva Solutions India LLP v. ITO

180 Taxmann.com 731Income Tax Appellate Tribunal2025#841 most cited

What is Aveva Solutions India LLP v. ITO authority for?

An assessment order passed beyond the period of limitation prescribed by section 144C(13) read with section 153 of the Act is liable to be quashed.

123

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Also referred to as

Aveva Solutions India LLP v ITO · section 144C(13) · section 153 · assessment order · limitation · quashed assessment

Sections most often in play

Section 153Section 144CSection 153(2A)Section 153(3)Section 144C(13)Section 92CASection 143(3)Section 153(1)

Issues it is cited on

section 144c(12)section 153(2a)section 158abobjections before drpreference to tpostay of demandsection 144cofsection 261section 144c(4)eligible assesseesection 22(1)section 144c(1)

Judgments citing Aveva Solutions India LLP v. ITO

Vedanta Ltd, New Delhi vs. DCIT, Circle, 25 (1), New Delhi

ITA 1813/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144C(13)

…ITA Nos. 5982/D/2024,1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024,1186/D/2022,422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम Vs. DCIT, Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyush…

Ikea India P.Ltd, New Delhi vs. DCIT, Circle-10(1), New Delhi

ITA 1186/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19
Section 144C(13)

…ITA Nos. 5982/D/2024,1994/D/2022, 5991/D/2024, 5992/D/2024,6034/D/2024,1186/D/2022,422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MMTC-PAMP INDIA PRIVATE LIMITED, 221, Ground Floor, Okhla Industrial Estate, Phase-III, New Delhi. बनाम Vs. DCIT, Circle-16(1),C.R. Building, Indraprastha Marg, I.P. Estate, New Delhi. PAN No.AAFCM3576K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti R…

Aricent Technologies (Holdings) Limited (As Successor - in - Interest of Erstwhile Aricent Technologies Private Limited), New Delhi vs. Neac, New Delhi

ITA 600/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ITA Nos. 5452/D/24, 1103/D/17,600/D/21 with SA 225/D/25, ITAS 4325/D/24,5747/D/24, 5319/D/24, 5735/D/24 & 5820/D/24 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5452/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CUBE HIGHWAYS & TRANSPORTATION ASSETS ADVISORS PVT. LTD., B-376, Upper Ground Floor, Nirman Vihar, Anand Vihar, S.O. Laxmi Nagar, East Delhi. PAN No.AAFCC8936K अपीलार्थी Appellant Assessee by Revenue by बनाम INCOME TAX OFFICER, Vs. Ward 6(1), C.R. Building, New Delhi. Shri Kashiti…

Evalueserve.Com Pvt. Ltd., Gurgain vs. ACIT Circle-9(2), New Delhi

In the result, all ITA Nos

ITA 422/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5982/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Mmtc-Pamp India Private Limited, Dcit, 221, Ground Floor, Okhla Industrial Estate, Vs. Circle-16(1),C.R. Building, Phase-Iii, New Delhi. Indraprastha Marg, Pan No.Aafcm3576K I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)

…ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5982/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम MMTC-PAMP INDIA PRIVATE LIMITED, DCIT, 221, Ground Floor, Okhla Industrial Estate, Vs. Circle-16(1),C.R. Building, Phase-III, New Delhi. Indraprastha Marg, PAN No.AAFCM3576K I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Ms. Sherry Goyal, Adv., & Ms. Viyushti Raw…

Qualcomm India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1503/DEL/2021[2016-2017]Status: DisposedITAT Delhi28 Jan 2026AY 2016-2017
Section 144C(13)Section 153Section 92C

…ITA No.1939/D/2022, 5939/D/2024, 525/D/2022, 5602/D/2024 + SA 650/Del/2025 & 1503/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1939/Del/2022 निर्धारणवर्ष/Assessment Year: 2018-19 CORTEVA AGRISCIENCE INDIA PVT. LTD., 17th Floor, Tower-C, DLF Cyber Greens, Sector 25A, Phase-3, Gurgaon, Haryana. PAN No.AAACE2462M बनाम DCT, Vs. Circle 4(2), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Revenue by Shri Harpreet Singh Ajmani, Advocate & Ms. Ashmita Sharma, Adv…

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT Special Range-9, New Delhi

ITA 7371/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

…VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम Vs. DCIT, Circle-26(1), New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. आ.अ.सं/.I.T.A No.959/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza,…

Zte Telecom India Pvt. Ltd., Gurgaon vs. ACIT Circle-4(1), Gurgaon

ITA 3897/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jan 2026AY 2009-10
Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6031/D/2024, 3897/D/2019, 3922/D/2024, 3809/D/2024 & 549/D/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6031/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 MUNJAL HOSPITALITY PRIVATE LIMITED, UM House, Plot No.35, 3rd Floor, Tower A, Sector-44, DLF QE, Gurgaon, Haryana, INDIA. PAN No.AACCV4293M अपीलार्थी Appellant बनाम The Assessing Officer, Vs. National Faceless Assessee by Shri Jeet Kamdar, AR (Virtual) Revenue by Shri Dharm Veer Singh, CIT DR Assessment Centre, Circle-17(1), C.R.…

Veetee Fine Foods Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2572/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13
Section 144CSection 144C(13)Section 153Section 92C

…VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम DCIT, Vs. Circle-26(1), New Delhi. अपीलार्थीAppellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C अपीलार्थीAppellan…

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

ITA 853/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम VEETEE FINE FOODS LTD. DCIT, 551, 5th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. PAN No.AAACP0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम DCIT, VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Su…

Sime Darby Engineering Sdn Bhd, Delhi vs. The Deputy Commissioner of Income Tax (International Taxation), Circle-1, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 9/DDN/2021[2017-18]Status: DisposedITAT Dehradun27 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oil Well Varco Pte. Ltd (Formerly Known As Varco International Pte. Ltd), Maharashtra vs. The Deputy Director of Income Tax Circle-1( International Taxation ), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 5/DDN/2021[2017-18]Status: DisposedITAT Dehradun27 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

Sime Darby Engineering Sdnbhd, Malaysia vs. The Deputy Commissioner of Income Tax (International Taxation ) Circle-1, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 40/DDN/2021[2018-19]Status: DisposedITAT Dehradun27 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oilwell Varco Pte. Ltd. (Formerly Known As Varco International Pte Ltd.), Mumbai vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 419/DEL/2019[2015-16]Status: DisposedITAT Dehradun27 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

Sime Darby Engineering Sdn Bhd, Gurgaon vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 7616/DEL/2018[2015-16]Status: DisposedITAT Dehradun27 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Ci9Rcle-2, Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 5898/DEL/2017[2014-15]Status: DisposedITAT Dehradun27 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1557/DEL/2017[2013-14]Status: DisposedITAT Dehradun27 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

National Oilwell Varco Pte Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1675/DEL/2016[2012-13]Status: DisposedITAT Dehradun27 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

Camfil India Private Limited, Gurgaon vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range 53, Gurgaon

ITA 6011/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6011/D/2024 CAMFIL INDIA (P) LTD. & 9752/D/2019 TOSHIBA (INDIA) P. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "I"NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6011/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CAMFIL INDIA PRIVATE LIMITED, 32, Sector-3, Manesar, Gurgaon, Haryana. PAN No.AADCC3500F Assessee by Revenue by अपीलार्थी Appellant Ms. Taranjeet Kaur, AR Shri Dharm Veer Singh, CIT DR बनाम Vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range-53, Gurgaon, Haryana. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.9…

Perfetti Van Melle India Pvt Lt.D, Gurgoan vs. DCIT, Circle-1, Gurgaon

In the result, appeal of the Assessee is allowed

ITA 5389/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 153Section 153(1)Section 153(4)

…ITA No.5389/Del/2024 & SA No. 577/Del/2025 Perfetti Van Melle India Pvt. Ltd. Vs NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5389/Del/2024 & S.A.No.577/Del/2025 [Assessment Year : 2021-22] Perfetti Van Melle India Pvt. vs NFAC Ltd. 47, Milestone Delhi- Assessment Unit Jaipur Highway, Manesar, Income Tax Department Gurugram-122050. PAN-AAACP2626A APPELLANT RESPONDENT Assessee by Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpayee, Adv. Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 22.01.2026…

Athena Hisar Solar Power Private Limited, New Delhi vs. DCIT Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is allowed

ITA 5372/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi27 Jan 2026

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Athena Hisar Solar Power Pvt. Vs Dcit, Assessment Unit, Ltd., J5/132, Rajouri Garden, Civic Centre, E-2, Delhi-110027 Delhi Pan-Aaoca5969P Appellant Respondent Assessee By Shri Salil Kapoor Adv. & Ms. Ananya Kapoor, Adv Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 26.09.2024 Pertaining To The Assessment Year 2021-22. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 26.09.2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee'S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Athena Hisar Solar Power Pvt. Ltd. Vs Dcit Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ITA No.5372/Del/2024 Athena Hisar Solar Power Pvt. Ltd. Vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Athena Hisar Solar Power Pvt. vs DCIT, Assessment Unit, Ltd., J5/132, Rajouri Garden, Civic Centre, E-2, Delhi-110027 Delhi PAN-AAOCA5969P APPELLANT RESPONDENT Assessee by Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 19.01.2026 Date of Pronouncement 27.01.2026 ORDER PER MANISH AGARWAL, AM : The captioned appeal is fi…