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

Li & Fung (India) P.Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1820/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Place, Delhi 110001 Pan: Aaacl-1663-M बनाम Vs. Deputy Commissioner Of Income Tax, Circle 16(1), Delhi आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

For Appellant: S/Shri Neeraj Jain, Ramit Katyal, Dhruv Seth &For Respondent: Shri Dharam Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Li & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Place, Delhi 110001 PAN: AAACL-1663-M बनाम Vs. Deputy Commissioner of Income Tax, Circle 16(1), Delhi आअसं.1820/दिल्ली/2022(नि.व. 2018-19) ITA No. 1820/Del/2022(A.Y 2018-19) ......... अपीलार्थी/Appellant ...... प्रतिवादी/Respondent Li & Fung (India) P. Ltd., 202-206 Tolstoy House, Connaught Pla…

Vatika Seven Elements P.Ltd, New Delhi vs. ACIT, Circle-26(2), New Delhi

In the result, all ITA Nos

ITA 9862/DEL/2019[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Express Freight Consortium, Assessment Unit,Income Tax C-4, District Centre, Saket, New Vs. Dept,Civic Centre,Pratyakshar Delhi. Bhawan, Pan No.Aaaae8440R Shayama Prasad Mukherjee Marg, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…ITA Nos. 5422/D/24, 5407/24, 5376/D/24, 5342/D/24, 5371/D/24, 5340/D/24, 4407/D/24, 4337/D/24, 3907/D/24 &9862/D/19 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.5422/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम EXPRESS FREIGHT CONSORTIUM, Assessment Unit,Income Tax C-4, District Centre, Saket, New Vs. Dept,Civic Centre,Pratyakshar Delhi. Bhawan, PAN No.AAAAE8440R Shayama Prasad Mukherjee Marg, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Prashant Meharchandani, Advocate &…

Teva Pharmaceutical & Chemical Industries India Private Limited, Mumbai vs. DCIT, Circle-25(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 4197/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: 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.

Section 143Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153r

…1 Teva Pharmaceutical & Chemical Industries India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Teva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8th Floor, C-Wing time Square, Commissioner of Income AndheriKurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India PAN: BNSPK7225H Appellant Respondent Assessee by Sh. Sachit Jolly,…