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

Issues it is cited on

Judgments citing Aveva Solutions India LLP v. ITO

Honda Cars India Ltd., Greater Noida vs. JCIT, Circle-10(1), New Delhi

ITA 1040/DEL/2021[2016-17]Status: DisposedITAT Delhi23 Jan 2026AY 2016-17

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Haskoningdhv Consulting Private Limited Office No.204, 2Nd Floor, Rs Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G अपीलार्थी Appellant Vs. बनाम Acit, Circle-10(1), Room No.389 A, 3Rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3386/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant बनाम Vs. Dcit, Circle 13(1), C.R. Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.4017/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 बनाम Dcit, Circle 13(1), C.R. Building, New Delhi. Vs. Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Ananya Kapoor, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr

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

…ITA No.6120/D/2024, 3386, 4017/D/2019,1040/D/2021 & 163/D/2018 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.6120/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 HASKONINGDHV CONSULTING PRIVATE LIMITED Office No.204, 2nd Floor, RS Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. PAN No.AAACM8966G अपीलार्थी Appellant Vs. बनाम ACIT, Circle-10(1), Room No.389 A, 3rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate Reven…

Ericsson India Private Limited (Formerly Known As Ericsson India Global Services Private Limited), Delhi vs. The Deputy Commissioner of Income Tax (DCIT), New Delhi

In the result, all ITA Nos

ITA 6094/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Nec Corporation India Private Limited, Assessment Unit, A-31, 1St Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, Pan No.Aaccn3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5856/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lintec India Private Limited, Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Vs. Income Tax, Nehru Place, South Delhi. Circle 13(1), C.R. Building,Delhi. Pan No.Aaccl3772F अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 92C

…ITA Nos. 5493/D/24, 5856/D/24, 5946/D/24, 5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/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.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम NEC CORPORATION INDIA PRIVATE LIMITED, ASSESSMENT UNIT, A-31, 1st Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, PAN No.AACCN3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue by S…