CIT v. Roca Bathroom Products (P.) Ltd.

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…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

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

…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

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.

…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…

Johnson Matthey India Pvt. Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

In the result, appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. Dcit, Ltd., 5Th Floor, C/O Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. Pan-Aaacj2919A Appellant Respondent Assessee By Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 22.01.2026 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 23.10.2024 Pertaining To The Assessment Year 2021-22. 2. During The Course Of Hearing The Bench Has Asked The Assessee To File Specific Ground Of Appeal No.2 As Against General Ground Of Appeal No. 2 Taken. In Compliance, Assessee Vide Application Dt. 12.03.2025 Filed Under Rule 11 Of The Income Tax Appellate Tribunal Rules, 1963 Raised Additional Ground Of Appeal Under. The Additional Ground Of Appeal Taken Reads As Under: Johnson Matthey India Pvt. Ltd. Vs. Dcit

…ITA No.5199/Del/2024 Johnson Matthey India 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] Johnson Matthey India Pvt. Vs. DCIT, Ltd., 5th Floor, C/o Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. PAN-AAACJ2919A APPELLANT RESPONDENT Assessee by Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 27.01.2026 ORDER…

Manlift India Private Limited, Delhi vs. Deputy Commissioner of Income Tax 16(3), New Delhi

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

…ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4461/Del/2024 [Assessment Year : 2020-21] Manlift India Pvt. Ltd. 207, Suchet Chamber, 1224/5, Karol Bagh, Bengali Market, New-Delhi-110005 PAN- AAGCM7622M APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs DCIT, Circle-16(3) Delhi RESPONDENT S/Shri Manuj Sabharwal, Devrat Tiwari & Drona Negi Advs. Shri S.K.Jadhav, CIT DR 19.01.2…

Delta Electronics India Private Limited, Gurgaon, Haryana vs. Assistant Commissioner of Income-Tax, Circle 1(1), Gurgaon, Haryana

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

…ITA No.4448/Del/2024 Delta Electronics India Pvt. Ltd. Vs ACIT 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.4448/Del/2024 [Assessment Year : 2020-21] Delta Electronics India Pvt. Ltd., Plot No. 43, Sector 35, Industrial Estate, Gurgaon Haryana -122001 PAN-AACCD9731G APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs ACIT, Circle 1(1), ORDER HSIIDC Building, Vanijya Nikunj, Udhyog Vihar, Phase V, Gurgaon, Haryana- 122001 RESPONDENT Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv…

Mufg Bank, Ltd., New Delhi vs. Assistant Commissioner of Income-Tax, Circle 2(2)(1), Intl. Taxation, New Delhi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG B…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle 2(2)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. PAN No.AABCT3880D बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by Revenue by Shri Kshitij Bansal, CA Shri Dharm Veer Singh, CIT DR प्रत्यर्थी/Respondent MUFG…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), New Delhi vs. ACIT Circle-2(2)(1), International Taxation, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthimufg Bank Ltd., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, Pan No.Aabct3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee By प्रत्यर्थी/Respondent Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Hiten Thakkar, Advocate (Virtual) Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., बनाम 5Th Floor, Worldmark-2, Asset 8, Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1), International Taxation, Aerocity, Nh-8, New Delhi. E-2 Block, Civic Centre, Pan No.Aabct3880D Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Revenue By Shri Kshitij Bansal, Ca Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, PAN No.AABCT3880D E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by प्रत्यर्थी/Respondent Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd. (Earlier Known As the Bank of Tokyo Mitsubishi Ufj, Ltd. ), Delhi vs. ACIT Circle-2(2)(1), International Taxation, New Delhi

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21, 1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle-2(2)(1) (International Taxation), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. Pan No.Aabct3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3929/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. Acit, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Hiten Thakkar, Advocate (Virtual) Revenue By Shri Dharm Veer Singh, Cit Dr Mufg Bank Ltd., 5Th Floor, Worldmark-2, Asset 8, Aerocity, Nh-8, New Delhi. Pan No.Aabct3880D बनाम Vs. आ.अ.सं/.I.T.A No.844/Del/2021 निर्धारणवर्ष/Assessment Year: 2016-17 Acit, Circle 2(2)(1),International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kshitij Bansal, Ca Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.1476/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 1

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 MUFG BANK LTD., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं…

Toshiba India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 25(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…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 अपीलार्थी Appellant Ms. Taranjeet Kaur, AR बनाम Vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range-53, Gurgaon, Haryana. प्रत्यर्थी/Respondent Revenue by Shri Dharm Veer Singh, CIT DR आ.अ.सं/.I.T.A No.…

Haskoningdhv Consulting Private Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, ITA No.1040/Del/2021 (Honda Cars India Ltd

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Haskoningdhv Consulting Private Limited Acit, Office No.204, 2Nd Floor, Rs Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3Rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent

…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 िनधा"रणवष"/Assessment Year: 2021-22 बनाम HASKONINGDHV CONSULTING PRIVATE LIMITED ACIT, Office No.204, 2nd Floor, RS Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. PAN No.AAACM8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Harpreet Singh Ajmani, Advocate Revenue by S…

Voith Paper Fabrics India Limited, Faridabad vs. Assessment Unit, Income Tax Department (Jao- DCIT, Circle 1, Faridabad)

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

…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 आअसं.5351/दिल्ली/2024(नि.व. 2021-22) ITA No. 5351/Del/2024(A.Y 2021-22) Voith Paper Fabrics India Ltd., 113/114-A, Sector 24, Faridabad, Haryana 121005 PAN: AABCP-0441-Q ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, Income Tax Department [JAO- DCIT, Circle-1, Faridabad], Faridabad, Haryana 121001 प्रतिवादी/Respondent IQR Analytics P. Ltd., आअसं.5…