Which sections of the Income Tax Act does Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. come up under?

It is most often cited in judgments turning on Section 153, Section 144C, Section 144C(13), Section 153(2A), Section 153(3), Section 92CA.

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

Q: How many judgments cite Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.?

269 judgments on BharatTax cite Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. (445 ITR 537), spanning 2022 to 2026.

445 ITR 537High Court2022#298 most cited

What is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. authority for?

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

269

judgments rely on this decision, according to BharatTax’s citation analysis of 368,155 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v. Roca Bathroom Products (P) Ltd. · Section 153 · Section 144C · final assessment order · limitation period · Dispute Resolution Panel · DRP directions · Section 153(2A) · Section 144C(13) · transfer pricing assessment · time limit for assessment

Also reported as

140 Taxmann.com 304

Sections most often in play

Section 153 Section 144C Section 144C(13)Section 153(2A)Section 153(3)Section 92CA Section 143(3)Section 144C(12)

Issues it is cited on

section 144c(12)section 153(2a)objections before drp section 144c(4)reference to tpo impermissible avoidance arrangement eligible assessee section 153(4)arms length price section 141 section 144c(1)section 262

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

Ntt Data Business Solutios Private Limited, Hyderabad vs. DCIT, Circle-5(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 489/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.489/Hyd/2022 Assessment Year 2018-2019 Ntt Data Business The Dcit, Solutions Private Limited, Hyderabad. Circle-5(1), Vs. Pin -500081. Hyderabad. Pan Aadci1557Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Aliasgar RampurawalaFor Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)Section 144

…ctions with the DRP before the limitation period provided u/sec.153(4) expires. In support of his contention, he has 10 ITA.No.489/Hyd./2022 relied upon the Judgment of Hon’ble Madras High Court in the case of CIT vs., Roca Bathroom Products (P.) Ltd., [2022] 445 ITR 537 (Madras) as well as the Judgment of Hon’ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd., vs., ACIT, International Taxation [2023] 457 ITR 161 (Bombay). Thus, the Learned Counsel for the Assessee has submitted that the overall limitation for passing the assessment order cannot be exceeded as provided u/sec.153(1) read with s…

R.A.K Ceramics India Private Limited, Samalkot vs. DCIT Circle -3(1), Hyderabad

ITA 465/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Section 143(3)Section 144BSection 144C(5)

…since the final assessment order was passed on 20.07.2022, which is much after 30.09.2021, it is barred by limitation. In this regard, the Ld. AR relied on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products Pvt. Ltd. (445 ITR 537) and the decision of the Hon'ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd. vs. ACIT (International Taxation) (457 ITR 161) to contend that the limitation under section 153 of the Act prevails over section 144C of the Act. He further submitted that the overall limitation for passing the final assessment order cannot exceed…

Concentrix Catalyst Technologies Private Limited, Hyderabad vs. DCIT., Circle - 1(1), Hyderabad

ITA 963/HYD/2024[2020-21]Status: DisposedITAT Hyderabad05 Dec 2025AY 2020-21

For Appellant: Shri D Prabhakar Reddy, AdvocateFor Respondent: : Dr. Narendra Kumar Naik, CIT(DR)

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

…since the final assessment order was passed on 29.07.2024, which is much after 30.09.2023, it is barred by limitation. In this regard, the Ld. AR relied on the decision of the Hon'ble Madras High Court in the case of CIT vs. Roca Bathroom Products Pvt. Ltd. (445 ITR 537) and the decision of the Hon'ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd. vs. ACIT (International Taxation) (457 ITR 161) to contend that the limitation under section 153 of the Act prevails over section 144C of the Act. He further submitted that the overall limitation for passing the final assessment order cannot exceed…

Netcracker Technology Solutions (India) Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 730/HYD/2024[AY 2020-21]Status: DisposedITAT Hyderabad03 Dec 2025

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92C(3)

…passed by the A.O. is barred by limitation in view of the provisions of Section 153(1) read with sub-section (4) of the Act, which has been clearly laid down by the Hon'ble Madras High Court in the case of CIT Vs. Roca Bathroom Products Private Limited (2022) 445 ITR 537 (Madras) and the Hon'ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Limited Vs. ACIT, International Taxation (2023) 457 ITR 161 (Bombay), wherein it has been held that, final assessment order passed by the A.O. beyond the time limit provided under Section 153(1) read with sub-section (4) of the Act is barred by limitation. The…

Brightcom Group Limited (Formerly Known As Lycos Internet Limited), Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 1862/HYD/2017[2013-14]Status: DisposedITAT Hyderabad03 Dec 2025AY 2013-14

Section 145Section 92BSection 92C

…passed by the A.O. is barred by limitation in view of the provisions of Section 153(1) read with sub-section (4) of the Act, which has been clearly laid down by the Hon'ble Madras High Court in the case of CIT Vs. Roca Bathroom Products Private Limited (2022) 445 ITR 537 (Madras) and the Hon'ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Limited Vs. ACIT, International Taxation (2023) 457 ITR 161 (Bombay), wherein it has been held that, final assessment order passed by the A.O. beyond the time limit provided under Section 153 (1) read with sub-section (4) of the Act, is barred by limitation. Th…

Ethan Energy India Private Limited, Hyderabad, Telangana vs. DCIT., Circle 8(1), Hyderabad

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

ITA 1380/HYD/2024[2021-22]Status: DisposedITAT Hyderabad26 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Paras S Savla, AdvocateFor Respondent: Smt. U Mini Chandran, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 144C(15)(b)Section 153Section 153(1)Section 4Section 92C

…reas the Assessing Officer has passed the assessment order on 18.10.2024 which is barred by limitation. In support of his contention, he has relied upon the Judgment of Hon’ble Madras High Court in the case of CIT vs., Roca Bathroom Products (P.) Ltd., [2022] 445 ITR 537 (Madras) as well as the Judgment of Hon’ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd., vs., ACIT, International Taxation [2023] 457 ITR 161 (Bombay). The Ld. AR has further submitted that this Tribunal in the case of Aveva Solutions India LLP Vs. ITO in ITA No.1170/Hyd/2024 dated 19.11.2025 has also considered and decided…

Epam Systems India Private Limited, Hyderabad vs. DCIT, Circle -8 (1), Hyderabad

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

ITA 83/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Epam Systems India The Dcit & The Acit, Private Limited, Vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. Pan Aaacw2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Shreyas Sardesai राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)

…1 ITA.Nos.83 and 498/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.83 & 498/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 EPAM Systems India The DCIT & The ACIT, Private Limited, vs. Circle-8(1), Hyderabad – 500 081 Hyderabad. PAN AAACW2012R (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Shreyas Sardesai राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 26.11…

Epam Systems India Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

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

ITA 498/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

For Appellant: CA Shreyas SardesaiFor Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)

Repal Renewables Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

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

ITA 481/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aagcr9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR

Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

…1 ITA.Nos.116 & 481/Hyd./2022 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.116 & 481/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Repal Renewables Private Limited, The DCIT, Circle-3(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAGCR9762B (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri Harsh R Shah, Advocate & CA Karan Jain राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR…

Repal Green Power Private Limited, Hyderabad vs. DCIT Circle -3(1), Hyderabad

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

ITA 474/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The Dcit, Circle-8(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) आ.अपी.सं /Ita No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The Dcit, Circle-3(1), Vs. Hyderabad. Hyderabad – 500 081 Pan Aahcr2187F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Harsh R Shah, Advocate & Ca Karan Jain राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)Section 234Section 234DSection 270ASection 32Section 32A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, The DCIT, Circle-8(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAHCR2187F (Appellant) (Respondent) आ.अपी.सं /ITA No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, The DCIT, Circle-3(1), vs. Hyderabad. Hyderabad – 500 081 PAN AAHCR2187F (App…

Repal Green Power Private Limited, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

ITA 125/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.125/Hyd/2022

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)Section 234Section 234DSection 270ASection 32Section 32A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.125/Hyd/2022 Assessment Year 2017-2018 Repal Green Power Private Limited, Hyderabad – 500 081 PAN AAHCR2187F (Appellant) VS. The DCIT, Circle-8(1), Hyderabad. (Respondent) आ.अपी. सं / ITA No.474/Hyd/2022 Assessment Year 2018-2019 Repal Green Power Private Limited, Hyderabad – 500 081 PAN AAHCR2187F (Appellant) VS. The DCIT, Circle-3(…

Repal Renewables Private Limited, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

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

ITA 116/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

For Appellant: Sri Harsh R Shah, Advocate &For Respondent: MS U Mini Chandran, CIT-DR

Section 115JSection 143(3)Section 153Section 234Section 234BSection 234DSection 270A

Aveva Solutions India LLP, Hyderabad vs. Income Tax Officer, Ward 8(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1170/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1170/Hyd/2024 Assessment Year – 2021-2022 Aveva Solutions India The Income Tax Officer, Llp, Hyderabad. Vs. Ward-8(1), Pin – 500 008. Hyderabad – 500 084. Pan Aayfa6913G (Appellant) (Respondent) Sri Percy Perdiwala, Advocate िनधा"रती "ारा /Assessee By: Shri Harsh Shah & Ca Karan Jain. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: Shri Harsh Shah and CA Karan JainFor Respondent: MS U Mini Chandran, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)Section 92C

…acceptance or it’s objections with the DRP before the limitation period provided u/sec.153(4) expires. In support of his contention, he has relied upon the Judgment of Hon’ble Madras High Court in the case of CIT vs., Roca Bathroom Products (P.) Ltd., [2022] 445 ITR 537 (Madras) as well as the Judgment of Hon’ble Bombay High Court in the case of Shelf Drilling Ron Tappmeyer Ltd., vs., ACIT, International Taxation [2023] 457 ITR 161 (Bombay). Thus, the Learned Counsel for the Assessee has submitted that the overall limitation for passing the assessment order cannot be exceeded as provided u/sec.153(1) read with s…

Precision Camshafts Limited, Pune vs. DCIT Circle 1, Solapur

In the result, appeal of the assessee is partly allowed

ITA 2744/PUN/2024[2021-22]Status: DisposedITAT Pune12 Nov 2025AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2744/Pun/2024 निर्धारण वषा / Assessment Year: 2021-22 Precision Camshafts Limited, V Assessment Unit, E-102/103, Akkalkot Road S Income Tax Department Midc, Solapur – 413006. (National Faceless Maharashtra. Assessment Center), Jurisdiction : Pne C(1), Range 63, Deputy Commissioner Of Income Tax („Dcit‟), Circle-1, Solapur. Pan: Aabcp1086B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak - Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 21/08/2025 Date Of Pronouncement 12/11/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Is An Appeal Filed By Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Read With Section 144B Of The Act, 1961 Dated 24.10.2024 For A.Y.2021-22 Emanating From Dispute Resolution Panel‟S Order Passed Under Section 144C(5) Of

Section 143(3)Section 144BSection 144C(1)Section 144C(5)Section 153Section 92B

…आयकर अपीलीय अधिकरण ”सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2744/PUN/2024 निर्धारण वषा / Assessment Year: 2021-22 Precision Camshafts Limited, V Assessment Unit, E-102/103, Akkalkot Road s Income Tax Department MIDC, Solapur – 413006. (National Faceless Maharashtra. Assessment Center), Jurisdiction : PNE C(1), Range 63, Deputy Commissioner of Income Tax („DCIT‟), Circle-1, Solapur. PAN: AABCP1086B Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S…

Neovantage Bio-Technology Private Limited, Hyderabad vs. ACIT., Circle 5(1), Hyderabad

In the result, the appeal of the assessee in ITA No

ITA 924/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik

Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.923 & 924/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2020-21) M/s. Neovantage Innovation Income Tax Officer, Vs. Ward-16(3), Hyderabad. Park Private Limited, Hyderabad. PAN: AAKCM4735D M/s. Neovantage Bio- Asst. Commissioner of Income Vs. Technology Private Limited, Tax, Circle 5(1), Hyderabad. Hyderabad. PAN: AAKCM4430F (Appellan…

Neovantage Innovation Park Private Limited, Hyderabad vs. Income-Tax Officer, Ward 16(3), Hyderabad

In the result, the appeal of the assessee in ITA No

ITA 923/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik

Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

Adp Private Limited, Hyderabad vs. DCIT., Circle 1(1), Hyderabad

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…ssment order passed by the Assessing Officer u/sec.143(3) r.w.s.144C(13) r.w.s.144B in light of provisions of sec.153 of the Income Tax Act, 1961 and also the decision of Hon’ble Madras High Court in the case of CIT vs., Roca Bathroom Products P. Ltd., [2022] 445 ITR 537 (Mad.) and appellant had also filed letter dated 07.08.2025 and withdrawn grounds of appeal 5 ITA.No.975/Hyd./2024 no.3 relating to limitation. Therefore, the grounds of appeal no.3 of assessee is dismissed as not pressed. 7. The next issue that came-up for consideration from ground no.4 of assessee’s appeal is disallowance u/sec.40(a)(i) of th…

Virendra Prakash Sharma, Jaipur vs. DCIT Circle (Intl Tax), Jaipur

In the result, the appeal of the assessee is allowed

ITA 286/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jul 2025AY 2020-21

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Smt. Runi Pal, CIT (Th. VC)

Section 132Section 143(3)Section 144C(13)Section 144C(5)Section 153CSection 69

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 286/JP/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Virendra Prakash Sharma 1 Hotel Mahindra, Kanti Nagar, Opp. Polo Victory, Bani Park, Jaipur बनाम DCIT, Circle (Intl. Tax) Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AGWPS7454C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Rajeev So…

Volkswagen Group Technology Solutions India Pvt. Ltd., Pune vs. National Faceless Assessment Center, Assessment Unit Delhi, Delhi

In the result, appeal of the assessee is partly allowed

ITA 1950/PUN/2024[2020-21]Status: DisposedITAT Pune28 May 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1950/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Volkswagen Group Technology V National Faceless Solutions India Pvt. Ltd., S Assessment Center, Embassy Techzone, 9Th Floor, Assessment Unit, Delhi. 1.3 Congo Building, Rajiv Gandhi, Infotech Park, Infotech Park Hinjavadi, Pune – 411057. Maharashtra. Pan: Aafcv1368L Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 28/05/2025

Section 143(3)Section 144BSection 153Section 92C(1)Section 92C(3)

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1950/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Volkswagen Group Technology V National Faceless Solutions India Pvt. Ltd., s Assessment Center, Embassy Techzone, 9th Floor, Assessment Unit, Delhi. 1.3 Congo Building, Rajiv Gandhi, Infotech Park, Infotech Park Hinjavadi, Pune – 411057. Maharashtra. PAN: AAFCV1368L Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil Pathak – AR Revenue by Sh…

M/S Lubrizol India Private Limited, Mumbai vs. The Office of the Deputy Commissioner of Income Tax, DCIT/ACIT, Circle-3(4), Mumbai

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

ITA 6099/MUM/2024[2021-22]Status: DisposedITAT Mumbai21 Apr 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawal & (Physical Hearing) M/S. Lubrizol India Private Limited Deputy Commissioner Of Plant 9/3, Thane-Belapur Road, Turbhe, Vs Income Tax, Dcit/Acit, Navi Mumbai – 400705. Circle – 3(4), Mumbai. [Pan No. Aaacl 0126 H] Appellant / Assessee Respondent / Revenue Assessee By Shri Paras Savla Advocate A/W Ms. Rajnandini Shukla, Ca/ Ar Revenue By Ms. Neena Jeph, (Cit Dr) / Shri Kiran Unavekar, Sr. Dr Date Of Hearing 27.03.2025 Date Of Pronouncement 21.04.2025 Order Under Section 254(1) Of Income Tax Act

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & (Physical hearing) M/s. Lubrizol India Private Limited Deputy Commissioner of Plant 9/3, Thane-Belapur Road, Turbhe, Vs Income Tax, DCIT/ACIT, Navi Mumbai – 400705. Circle – 3(4), Mumbai. [PAN No. AAACL 0126 H] Appellant / assessee Respondent / Revenue Assessee by Shri Paras Savla Advocate a/w Ms. Rajnandini Shukla, CA/ AR Revenue by Ms. Neena Jeph, (CIT DR) / Shri Kiran Unavekar, Sr. DR Date of hearing 27.03.2025 Date of pronouncement 21.04.2025 Order under section 254(1)…