Bombay and Delhi High Courts in Vodafone Idea Limited v. Central Processing Centre

459 ITR 413High Court2023#7712 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also reported as

156 Taxmann.com 258

Sections most often in play

Section 144C(13)Section 143(3)Section 144C(5)Section 144B Section 153 Section 153B Section 254 Section 13

Issues it is cited on

directions of the drp section 144c(5)section 153b section 144c(13)section 144c dispute resolution panel final assessment order faceless assessment international transaction section 144b section 153 section 15

Judgments citing Bombay and Delhi High Courts in Vodafone Idea Limited v. Central Processing Centre

RED FORT SHAHJAHAN PROPERTIES P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2008/DEL/2022[201-18]Status: DisposedITAT Delhi17 Apr 2026

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER ITA No.2007 & 2008/Del/2022 Assessment Year 2014-15 & 2017-18 Red Fort Shahjahan Properties Vs. ACIT Ltd, N-266, Greater Kailash, Circle – 19(1) Part-I, New Delhi-110048 New Delhi PAN No.AADCR6247E Appellant Respondent Appellant Sh. Gaurav Jain, Advocate Sh. Tarun Chanana, Advocate Respondent Ms. Shaveta Nakra Datta, CIT DR Date of Hearing 24.02.2026 Date of Pronouncement 17.04.2026 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against the fina…

RED FORT SHAHJAHAN PROPERTIES P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2007/DEL/2022[2014-15]Status: DisposedITAT Delhi17 Apr 2026AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

…, the same was received by the AO on the same date of uploading itself. 9.3 In this regard, it is also relevant to take note of the following observations of Hon’ble High Court of Bombay in the case of Vodafone India Ltd. Vs. CPC, Bengaluru reported in (2023) 459 ITR 413 which held as under :- “5. In the meantime, the TPO passed an order proposing an adjustment to the value of the international transaction of Petitioner. The Assessing Officer (“AO”) passed a draft order dated 29th December 2019 under Section 144C(1) of the Act for the relevant AY and proposed various additions/disallowances. Petitioner filed obje…

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

EXPRESS FREIGHT RAILWAY CONSORTIUM,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 28(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 3120/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Express Freight Railway Vs. Dcit Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/O Ircon International Limited Saket South Delhi, New Delhi Pan No. Aabae0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, Cit (Dr)

Section 144Section 144CSection 144C(13)Section 153Section 153BSection 234ASection 270A

…sub section- (13) of section144C of the Act, failing which assessment proceedings are barred by limitation and liable to be set aside. The Ld. Counsel for the assessee further placed reliance on the following decisions :- a. Vodafone Idea Ltd. v. CPC, [2023] 459 ITR 413 (Bom.) (Bombay HC) b. Taeyang Metal India Private v. DCIT, [2024] 160 taxmann.com 536 (Madras) (Madras HC) c. Rapiscan Systems (P.) Ltd. v. ADIT, [2025] 170 taxmann.com 753 (Telangana) (Telangana HC) d. CIT v. Ramco Cements Ltd., [2025] 171 taxmann.com 306 (Madras) (Madras HC) e. PCIT v. Sterling Oil Resources Ltd., [2025] 171 taxmann.com 581 (B…

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh

Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…ord shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000).‖ (emphasis supplied) xxxx xxxx xxxx 16. The Bombay High Court in Vodafone Idea Ltd. v. Central Processing Centre [(2023) 459 ITR 413 (Bom); 2023 SCC OnLine Bom 2464; (2023) 156 taxmann.com 258 (Bom).] opened as under (page 423 of 459 ITR): ―15. Annexed to the affidavit of Mr. Satish Sharma is a screenshot of the CHN- case history notings of the Dispute Resolution Panel proceedings uploaded on the Income-tax Business Application portal. The screenshot is of the page as i…

M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, both the writ petitions are

ITA/571/2017HC Karnataka04 Jun 2025

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C

…- 1 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 571 OF 2017 BETWEEN: M/S. HIMALAYA DRUG COMPANY MAKALI, TUMKUR ROAD, BENGLAURU-562 162 (REP. BY ITS CHIEF FINANCIAL OFFICER, MS. JAYASHREE ULLALL, AGED ABOUT 43 YEARS, D/O SHRI. DAYANANDA ULLAL) PAN:AADFT 3025 B. …APPELLANT (BY SRI. K.K. CHYTHANYA, SR. COUNSEL FOR SRI TATA KRISHNA, ADV.) AND: THE DEPUTY COMMISSIONER OF INCO…

RIO TINTO INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-19(1), NEW DELHI

The appeal of the assessee is allowed

ITA 185/DEL/2022[2010-11]Status: DisposedITAT Delhi04 Jun 2025AY 2010-11

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri S.K. Jadhav, CIT-DR

Section 144CSection 144C(13)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rio Tinto India Private Ltd., Vs ACIT, 21st Floor, DLF Building No.5, Circle-19(1), Tower-A, DLF Cyber City, New Delhi. Phase-3, Gurgaon, Haryana – 122 002. PAN: AAACR5591A (Appellant) (Respondent) Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 08.04.2025 Date of Pronouncement : 04.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessm…

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. D.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 426/KOL/2022[2018-2019]Status: DisposedITAT Kolkata07 May 2025AY 2018-2019

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Ram Sehadri, CAFor Respondent: Shri Praveen Kishore, CIT, DR

Section 144C(13)Section 144C(5)Section 153Section 153B

…o give rise to more than one interpretation, where either party can take benefit of a later date. 39. This issue has also attracted the attention of the Bombay and Delhi High Courts in Vodafone Idea Ltd. v. Central Processing Centre [2023] 156 taxmann.com 258/459 ITR 413 (Bombay) and Louis Dreyfus Company India (P.) Ltd. v. Deputy Commissioner of Income-tax (Manu/DE/4671/2024/[2024] 159 taxmann.com 244/464 ITR 595 (Delhi)). In both the cases, the very submissions as made before us, were advanced and have been rejected by those Courts.” 3.1 It is seen that the Hon’ble Madras High Court has dwelt extensively on thi…

TATA CONSUMER PRODUCTS LIMITED (ERSTWHILE TATA GLOBAL BEVERAGES LIMITED),KOLKATA vs. D.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 385/KOL/2022[2017-2018]Status: DisposedITAT Kolkata07 May 2025AY 2017-2018

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Ram Sehadri, CAFor Respondent: Shri Praveen Kishore, CIT, DR

Section 144C(13)Section 144C(5)Section 153Section 153B

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION AND TRANSFER PRICING vs. SIGNIFY HOLDING B V

Accordingly, the appeal fails and is dismissed

ITAT/102/2025HC Calcutta06 May 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 6Th May, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Mr. Anindya Kanan, Adv. Ms. Shradhya Ghosh, Adv. …For Appellant

Section 13Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260A

…OD-6 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/102/2025 IA NO: GA/1/2025, GA/2/2025 COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION & TRANSFER PRICING), KOLKATA VS. SIGNIFY HOLDING B.V. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE: 6TH MAY, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Mr. Anindya Kanan, Adv. Ms. Shradhya Ghosh, Adv. …for Appellant Mr. A.K. Dey, Adv. …for respondent The Court : This appeal ha…

TRANSUNION INTERNATIONAL INC.,MUMBAI vs. DEPUTY COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-4(1)(2), MUMBAI

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w

Section 142(1)Section 143(3)Section 144CSection 47

…nner so as to give rise to more than one interpretation, where either party can take benefit of a later date. 39. This issue has also attracted the attention of the Bombay and Delhi High Courts in Vodafone Idea Limited V. Central Processing Centre and others (459 ITR 413) and Louis Dreyfus Company India Private Limited V. Deputy Commissioner of Income Tax, Circle 13(1) and Others (Manu/DE/4671/2024). In both the cases, the very TransUnion International Inc. submissions as made before us, were advanced and have been rejected by those Courts.” 12. From the perusal of the Advisory issued by the ITBA Team on "Visib…

VIBGYOR PRINTING & PACKAGING (P) LTD.,AHMEDABAD vs. A.C.I.T., CC-4(3), KOLKATA

Appeal of the assessee is allowed

ITA 2615/KOL/2024[2021-2022]Status: DisposedITAT Kolkata04 Apr 2025AY 2021-2022

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

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

…o give rise to more than one interpretation, where either party can take benefit of a later date. 39. This issue has also attracted the attention of the Bombay and Delhi High Courts in Vodafone Idea Ltd. v. Central Processing Centre [2023] 156 taxmann.com 258/459 ITR 413 (Bombay) and Louis Dreyfus Company India (P.) Ltd. v. Deputy Commissioner of Income-tax (Manu/DE/4671/2024/[2024] 159 taxmann.com 244/464 ITR 595 (Delhi)). In both the cases, the very submissions as made before us, were advanced and have been rejected by those Courts.” I.T.A. No. 2615/Kol/2024 SA No. 1/Kol/2025 Vibgyor Printing & Packaging (P) L…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD

ITAT/284/2024HC Calcutta03 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274

…ed 6 that the draft assessment order cannot by itself give rise to any enforceable tax liability and that the notice of demand issued along with such draft order is a nullity in law. The petitioner has relied upon several judgments reported at (2023) 459 ITR 413 (Bom) (Vodafone Idea Ltd. v. Central Processing Centre), (2024) 464 ITR 595 (Delhi) (Louis Dreyfus Company India Pvt. Ltd. v. Deputy Commissioner of Income Tax), (2025) 473 ITR 485 (Telangana) (Rapiscan Systems Pvt. Ltd. v. Additional Director of Income Tax (International Taxation), (2025) 478 ITR 114 (Ker) (IBS Software Services Pvt. Ltd.…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…assessment order was passed in complete violation of the directions of the DRP, the same renders the final assessment order void ab intio and liable to be quashed on this account alone. 12. The Bombay High Court in the case of Vodafone Idea Ltd v. CPC:[2023] 459 ITR 413 (Bom)held that failure on part of department to follow procedure under section 144C of the Act is not merely a procedural irregularity but is an illegality and vitiates entire proceeding. 13. To the similar effect is the case of Louis Dreyfus Co. India (P.) Ltd. vs. DCIT: [2024] 159 taxmann.com 244 (Del) dated 30.01.2024. 14. Attention is also in…