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

Ceva Logistics India P.Ltd, Gurgaon vs. National E- Assessement Centre, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1147/दिल्ली/2022(नि.व. 2017-18)

…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.1147/दिल्ली/2022(नि.व. 2017-18) ITA No. 1147/Del/2022(A.Y 2017-18) आअसं.6734/दिल्ली/2017(नि.व. 2013-14) ITA No. 6734/Del/2017(A.Y 2013-14) आअसं.575/दिल्ली/2021(नि.व. 2016-17) ITA No. 575/Del/2021(A.Y 2016-17) TBO Tek Ltd., 728, Phase V, Udyog Vihar, Gurgaon, Haryana 122016 PAN: AACCT-6259-K बनाम Vs. Assistant Commissioner of Income Tax, Circle 25(1…

Haier Appliances India Pvt. Ltd., New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

…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.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19) ITA Nos.1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) Stanford Laboratories P. Ltd., 5th Floor, Caddie Commercial Tower, Aerocity, DIAL, IGI Airport, Delhi 110037 ...... अपीलार्थी/Appellant PAN: AABCS-3288-A बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 22(2), New Delhi 110…

Denso India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1147/दिल्ली/2022(नि.व. 2017-18)

…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.1147/दिल्ली/2022(नि.व. 2017-18) ITA No. 1147/Del/2022(A.Y 2017-18) आअसं.6734/दिल्ली/2017 (नि.व. 2013-14) ITA No. 6734/Del/2017(A.Y 2013-14) आअसं.575/दिल्ली/2021 (नि.व. 2016-17) ITA No. 575/Del/2021(A.Y 2016-17) TBO Tek Ltd., 728, Phase V, Udyog Vihar, Gurgaon, Haryana 122016 PAN: AACCT-6259-K बनाम Vs. Assistant Commissioner of Income Tax, Circle 25…

Kanyakumari-Etturavattam Tollway Private Limited, Delhi vs. DCIT, Circle 13(1), C.R. Building, I.P. Estate, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/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 Lumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22) ITA No. 5885/Del/2024(A.Y 2021-22) R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16th floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 PAN: AACCL-7665-H ......... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Range 53, Gurgaon, Haryana 122002 .........…

Wolters Kluwer India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6039/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.6039/दिल्ली/2024(नि.व. 2021-22) ITA No. 6039/Del/2024(A.Y 2021-22) आअसं.506/दिल्ली/2021(नि.व. 2016-17) ITA No. 506/Del/2021(A.Y 2016-17) Wolters Kluwer India P. Ltd., 1221, Devika Towers, Nehru Place, Delhi PAN: AAACW-6190-J बनाम Vs. Deputy Commissioner of Income Tax, Circle 27(2), R. No. 194B, CR Building, Delhi 110002 Sopra Steria India Ltd., Sea…

Hazaribagh Tollway Private Limited, Delhi vs. ITO, Ward 11(1), C.R. Building, I.P. Estate, Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/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 Lumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22) ITA No. 5885/Del/2024(A.Y 2021-22) R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16th floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 PAN: AACCL-7665-H ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Range 53, Gurgaon, Haryana 122002 प्रतिवादी/Re…

Nanguneri-Kanyakumari Tollway Private Limited, Delhi vs. DCIT, Circle 16(1), C. R. Building I. P. Estate, Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5885/धिल्ली/2024(नि.व. 2021-22) Lumileds India P Ltd., R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16Th Floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaccl-7665-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Range 53, Gurgaon, Haryana 122002 आअसं.6009/धिल्ली/2024(नि.व. 2021-22) Nanguneri-Kanyakumari Tollway P. Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aagcn-7957-C बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.6041/धिल्ली/2024(नि.व. 2021-22) Kanyakumari-Etturavattam Tollway P Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aahck-9246-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, Delhi 110002

…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.5885/धिल्ली/2024(नि.व. 2021-22) Lumileds India P Ltd., R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16th floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AACCL-7665-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Range 53, Gurgaon, Haryana 122002 आअसं.6009/धिल्ली/20…

Mufg Bank Ltd, New Delhi vs. Assistant Commissioner of Income-Tax, New Delhi

…2 ITA Nos. 5468/Del/2024(A.Y 2021-22) 6004/Del/2024(A.Y 2021-22) आदेश/ORDER PER VIKAS AWASTHY, JM: These two appeals by two different assessees are taken up together as they involve identical issue. The assessees in their respective appeals have assailed validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s 153 of the Income Tax Act,1961(hereinafter referred to as 'the Act'). The assessess in their respective appeals have raised the legal issue challenging validity of the final assessment order on the ground on limitation by way of additional ground of appeal…

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

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/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 Lumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22) ITA No. 5885/Del/2024(A.Y 2021-22) R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16th floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 PAN: AACCL-7665-H ...... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Range 53, Gurgaon, Haryana 122002 ...... प्रतिव…

Performance Specialty Products India Private Limited, Gurgaon vs. Assessment Unit, Income Tax Department, Gurgaon

…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 2020…

Lt Foods Limited, Delhi vs. Assessment Unit, ITO Jao-Circle13(1), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(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 आअसं.1825/दिल्ली/2023(नि.व. 2018-19) ITA No. 1825/Del/2023(A.Y 2018-19) आअसं.5708/दिल्ली/2024(नि.व. 2021-22) ITA No. 5708/Del/2024(A.Y 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 PAN: AAACL-0259-K बनाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, New…

Giesecke & Devrient Ms India Pvt Ltd., Mumbai vs. DCIT, Circle-1, Delhi

Appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…arene aithete aiftepxur St faore siaell, ate was ud Mt daa aaell, CaO Wael TA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER 311378.835/feceh/2022 (fet.a. 2017-18) ITA No. 835/Del/2022 (A.Y 2017-18) 3TT3TA.3860 & 5388/feceil/2024 (fet.a. 2020-21 & 2021-22) ITA No. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22) Giesecke & Devrient MS India P. Ltd., Unit No. 906 & 907, DS Business Galleria, Damji Shamji Business Bay, Lal Bahadur Shastri Road, MMRDA Colony, Ambedkar Nagar, Kunjurmarg (W), Mumbai 400078 PAN: AAGCG-320…

At & T Global Network Services India Private Limited, New Delhi vs. Office of Assistant Commissioner of Income Tax, Circle 1(1), Cr Building, Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

…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.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant PAN: AAACL-0259-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.53…

Inshorts India Advertising and Services Private Limited, Delhi vs. Assistant Commissioner of Income Tax, New Delhi

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5Th Floor, Tower-A, Building No.9, Dlf Cyber City, Dlf Phase Iii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Assessing Officer, Regional E-Assessment Unit, ..... प्रनिवादी/Respondent National E-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Baxter (India) P. Ltd. 2Nd Floor, Tower-C, Building No.8, Dlf Cyber City, Dlf Phase Ii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi 110002 आअसं.5374/धिल्ली/2024(नि.व. 2021-22) Inshorts India Advertising & Services P. Ltd., 713, 7Th Floor, Devika Tower 6, Nehru Place, Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aadci-8733-Q बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi

…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.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant PAN: AAACB-3906-F बिाम Vs. Assessing Officer, Regional e-Assessment Unit, ..... प्रनिवादी/Respondent National e-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Bax…

Performance Specialty Products (India) Private Limited, Gurugram, Haryana vs. Assessment Unit of Income Tax Department, Gurgaon

…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 2020…

Luxottica India Eyewear Private Limited, Haryana vs. Assessing Officer, Delhi

Appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…arene aithete aiftepxur St faore siaell, ate was ud Mt daa aaell, CaO Wael TA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER 31137.3908/feeeh/2024(fat.a. 2020-21) ITA No. 3908/Del/2024(A.Y 2020-21) Luxottica India Eyewear P. Ltd., 7" Floor, DLF Building No. 9, Tower-B, Phase III, DLF Cyber City, Gurgaon, Haryana 122022 PAN: AABCL-3871-C ce arfreneff/Appellant ITA Vs. Assessing Officer, Circle 13(1), CRBuilding,Delhi110095 ufaarét/Respondent artrereff €RI/ Appellant by : Shri Vishal Kalra, Ms. Sumisha Murgai, Ms…

Giesecke & Devrient Ms India Pvt. Ltd., Mumbai vs. ACIT (OSD), Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.835/दिल्ली/2022 (नि.व. 2017-18)

…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.835/दिल्ली/2022 (नि.व. 2017-18) ITA No. 835/Del/2022 (A.Y 2017-18) आअसं.3860 & 5388/दिल्ली/2024 (नि.व. 2020-21 & 2021-22) ITA No. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22) Giesecke & Devrient MS India P. Ltd., Unit No. 906 & 907, DS Business Galleria, Damji Shamji Business Bay, Lal Bahadur Shastri Road, MMRDA Colony, Ambedkar Nagar, Kunjurmarg (…

Elentec India Private Limited, New Delhi vs. DCIT, Circle-7(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(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 आअसं.1825/दिल्ली/2023(नि.व. 2018-19) ITA No. 1825/Del/2023(A.Y 2018-19) आअसं.5708/दिल्ली/2024(नि.व. 2021-22) ITA No. 5708/Del/2024(A.Y 2021-22) आअसं.5381/दिल्ली/2024(नि.व. 2021-22) ITA No. 5381/Del/2024(A.Y 2021-22) आअसं.3841/दिल्ली/2024(नि.व. 2020-21) ITA No. 3841/Del/2024(A.Y 2020-21) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket Distri…

Crm Services India Pvt Ltd., New Delhi vs. DCIT, Circle-4(2), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 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 आअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19) ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) आअसं.844 & 845/दिल्ली/2023 (नि.व. 2011-12 & 2012-13) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) Teleperformance Global Business P. Ltd., (formerly known as CRM Services India P. Ltd.) Plot CST No. 1406-A/28, Mindspace, Goregaon-West, Mum…

Crm Services India Pvt Ltd., Delhi vs. DCIT, Circle-4(2), New Delhi

Bench: The Hon'Ble Apex Court. The Division Bench Of Hon'Ble Supreme Court Of India In The Case Of Shelf Drilling Ron Tappmeyer Ltd. Has Examined The Issue But Due To Divergent Opinions Expressed By The Hon'Ble Judges, The Issue Is 3

…2 ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19) ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13) SA No.433/Del/2024(A.Y 2018-19) आदेश/ORDER PER VIKAS AWASTHY, JM: These four appeals by the assessee for AYs 2008-09, 2018-19, 2011-12 & 2012- 13 are taken up together as the assessee in all the above impugned assessment years have challenged validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee has raised this legal issue by way of additional ground of appeal vide sep…