Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Federal Mogul Goetze India Limited, Delhi vs. The Deputy Commissioner of Income Tax, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Lintec India Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Central Delhi

…als involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Nec Corporation India Private Limited, Delhi vs. Deputy/ Assistant Commissioner of Income Tax, Circle 16(1), Delhi

In the result, all ITA Nos

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

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Express Freight Consortium, New Delhi vs. Assessment Unit, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

India Seah Precision Metal Private Limited, Noida vs. DCIT, Circle 10(1), Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Oriental Consultants India Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 19(1), Range - 44, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Egencia Travel India Private Limited, New Delhi vs. Income-Tax Officer, Ward 8(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं./I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre, Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida, Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

T.En Global Business Services Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 25(1), Cr Building

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…9862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Interglobe Air Transport Limited, New Delhi vs. DCIT, Circle 10(1), Delhi, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

…9862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Federal-Mogul Goetze India Limited, Delhi vs. DCIT, Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Boeing India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax (DCIT), Circle-4(2), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

…89862/D/19 the common issue of limitation, hence, they are being disposed of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

Li & Fung (India) Private Limited, New Delhi vs. DCIT, Circle-13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

…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., आअसं.1820/दिल्ली/2022(नि.व. 2018-19) ITA No. 1820/Del/2022(A.Y 2018-19) 202-206 Tolstoy House, Connaught Place, Delhi 110001 PAN: AAACL-1663-M बनाम Vs. Deputy Commissioner of Income Tax, Circle 16(1), Delhi ......... अपीलार्थी/Appellant प्रतिवादी/Respondent Li & Fung (India) P. Ltd., आअसं.3819/दिल्ली/2024(नि.व. 2020-21) ITA No…

Oppo Mobiles India Pvt Ltd, Haryana vs. DCIT Central Circle-30, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 Oppo Mobiles India Pvt. Ltd. 5Th Floor, Tower-B, Dlf Cyber City, Gurgaon, Haryana. Pan No.Aabc09247K बनाम Vs. Dcit, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Stay Application No.287/Del/2025 (In Ita No.2548/D/2022)

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2017…

Oppo Mobiles India Pvt Ltd, Haryana vs. DCIT Central Circle-30, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2548/Del/2022 निर्धारणवर्ष/Assessment Year: 2017-18 Oppo Mobiles India Pvt. Ltd. 5Th Floor, Tower-B, Dlf Cyber City, Gurgaon, Haryana. Pan No.Aabc09247K बनाम Vs. Dcit, Central Circle-30, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Stay Application No.287/Del/2025 (In Ita No.2548/D/2022)

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds raised by the assessee are as under: - 1. AY 2017…

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

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)

…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

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

…ax Act, 1961 (hereafter as “the Act”).Since all these ten appeals involve of through this single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act areapplicable only. The specific grounds challenging the limitation raised by the assessee…

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

In the result, appeal of the Assessee is allowed

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.

…by limitation in terms of Section 153r.w.s Section 144C of the Act and is liable to be quashed. The Ld. Counsel has relied on the Judgment of Hon'ble High Court of Madras in the case of Commissioner of Income Tax Vs. Roca Bathroom Products (P) Ltd. (2022) 445 ITR 537 (Madras) and submitted that, the Hon'ble High Court of Madras held that the time limit prescribed u/s 153 of the Act has to be adhered to and that both Section 144C and 153 of the Act are mutually inclusive and interdependent. Further submitted that, presence of notwithstanding clause in Section 144C(13) of the Act would not exclude the operatio…

Sicpa India Private Limited, New Delhi vs. ACIT, Circle-23(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.598 & 8456/दिल्ली/2019 (नि.व. 2014-15 & 2015-16)

…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.598 & 8456/दिल्ली/2019 (नि.व. 2014-15 & 2015-16) ITA No. 598 & 8456/Del/2019 (A.Y 2014-15 & 2015-16) SICPA India P. Ltd., 308-312, Mercantile House, 15 K.G Marg, New Delhi 110001 PAN: AADCS-6121-L बनाम Vs. Deputy Commissioner of Income Tax, Circle 23(2), CR Building, ITO, IP Estate, New Delhi 110002 अपीलार्थी/Appellant प्रतिवादी/Respondent अपीलार्थ…

Sicpa India Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(2), New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.598 & 8456/धिल्ली/2019 (नि.व. 2014-15 & 2015-16)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.598 & 8456/धिल्ली/2019 (नि.व. 2014-15 & 2015-16) ITA No. 598 & 8456/Del/2019 (A.Y 2014-15 & 2015-16) SICPA India P. Ltd., 308-312, Mercantile House, 15 K.G Marg, New Delhi 110001 ...... अपीलार्थी/Appellant PAN: AADCS-6121-L बिाम Vs. Deputy Commissioner of Income Tax, Circle 23(2), CR Building, ITO, IP Estate, ..... प्रनिवादी/Respondent New Delhi…