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

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

Issues it is cited on

section 144c(12)section 153(2a)objections before drpsection 144c(4)reference to tpoimpermissible avoidance arrangementeligible assesseesection 153(4)arms length pricesection 141section 144c(1)section 262

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

Exxon Mobile Lubricants P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6556/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Jan 2026AY 2009-10
For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H . प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by : Sh…

Exxon Mobile Gas (India) P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 6555/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 निर्धारणवर्ष/Assessment Year: 2007-08 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle 10(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 Exxonmobil Gas (India) Private Limited, Suite No.1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant & बनाम Dcit, Vs. Circle 11(1), Central Revenue Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.6367/Del/2018 निर्धारणवर्ष/Assessment Year: 2008-09 The Assistant Commissioner Of Income-Tax, Circle 8(2), Central Revenue Building, New Delhi. बनाम Vs. Exxonmobil Gas (India) Private Limited, Suite No. 1021, The Lalit, Barakhamba Avenue, Connaught Place, New Delhi. Pan No.Aabce1792K अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Ankit Sahni, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr 1

Section 144CSection 144C(13)Section 153Section 92C

…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 2007-0…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 6368/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Gas (India) P.Ltd, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 6367/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…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 2007…

ACIT, Circle-8(2), New Delhi vs. Exxon Mobile Lubricants P.Ltd, New Delhi

ITA 6366/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Jan 2026AY 2009-10
For Appellant: Shri Ankit Sahni, Advocate
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by सुनवाई…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Circle- 3, Noida

ITA 6045/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 2026AY 2014-15
Section 144CSection 144C(13)Section 153Section 92C

…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 2013…

DCIT, Circle- 3(1)(1), International Taxation, New Delhi vs. The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi

ITA 4894/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

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

…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.1014/दिल्ली/2018(नि.व. 2012-13) ITA No. 1014/Del/2018(A.Y 2012-13) The Bank of Tokyo-Mistubishi UFJ Ltd., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi 110037 PAN: AABCT-3880-D ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income-Tax, Circle 3(1)(1), International Taxation, E-2 Block, Civic Centre, JLN Marg, New Delhi 110…

The Bank of Tokyo Mistubishi Ufj Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 1014/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1014/दिल्ली/2018(नि.व. 2012-13)

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

…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.1014/दिल्ली/2018(नि.व. 2012-13) ITA No. 1014/Del/2018(A.Y 2012-13) The Bank of Tokyo-Mistubishi UFJ Ltd., 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi 110037 PAN: AABCT-3880-D ...... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income-Tax, Circle 3(1)(1), International Taxation, E-2 Block, Civic Centre, JLN Marg, New Delhi 1100…

Meneta Automotive Components Pvt. Ltd., New Delhi vs. DCIT, Circle- 16(2), New Delhi

ITA 7706/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthisoftware One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19)

Section 144CSection 144C(13)Section 153

…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 Software One India P. Ltd., आअसं. 2072/दिल्ली/2022 (नि.व. 2018-19) ITA No. 2072/Del/2022(A.Y 2018-19) 4th floor, Kaveri Tower-1, 211, Sector-D, Pocket-6, Vasant Kunj, New Delhi 110070 PAN: AAOCS-6228-H ...... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner of Income Tax, Circle 22(2), CR Building, IP Estate, New Delhi 110002 ...... प्रतिवादी/Respond…

Techbooks International Pvt. Ltd., Noida vs. ACIT, Circle- 3, Noida

ITA 3922/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14
Section 144CSection 144C(13)Section 153Section 92C

…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 2013…

M/S Exxon Mobil Lubricants Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 75/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

M/S Exxon Mobil Lubricants Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 74/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, New Delhi vs. M/S Exxon Mobi Lubricants Pvt. Ltd., New Delhi

ITA 57/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09
For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by : Shri…

ACIT, New Delhi vs. M/S Exxon Mobi Lubricants Pvt. Ltd., New Delhi

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 56/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…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.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

Exxonmobil Lubricants Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1654/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Jan 2026AY 2011-12
For Appellant: Shri Ankit Sahni, Advocate
Section 144CSection 144C(13)Section 153

…2 ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) & Other Appeals आअसं.56 & 57 / दिल्ली/2016 (नि.व. 2007-08 & 2008-09) ITA Nos. 56 & 57 /Del/2016(A.Ys 2007-08 & 2008-09) आअसं.6366 & 6368 /दिल्ली/2018(नि.व. 2009-10 & 2012-13) ITA Nos. 6366 & 6368 /Del/2018(A.Ys 2009-10 & 2012-13) Assistant Commissioner of Income Tax, Circle 8(2), CR Building, New Delhi ...... अपीलार्थी/Appellant बनाम Vs. Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 PAN: AABCE-0207-H प्रतिवादी/Respondent कर निर्धारिती द्वारा/ Assessee by : Shri Ankit Sahni, Advocate कर विभाग / Department by सुनवाई…

M/S. Exxonmobil Gas (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 6775/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…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 2007…

Pax Pos Solutions India Private Limited, Delhi vs. DCIT- Circle 19(1)/ Assessment Unit, New Delhi

ITA 6114/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 153Section 92C

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.2 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…

Bilander Logistics (P) Ltd, Delhi vs. DCIT, Circle - 4(2), Delhi

ITA 6081/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 153Section 92C

…ls involve the common issue of limitation, hence, they are being disposed of through this single order. 1.2 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…

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), Assessment Unit, New Delhi

In the result, appeals of the assessees are allowed

ITA 6040/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

Section 144CSection 144C(13)Section 153

…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.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Rohde & Schwarz India Pvt Ltd, Delhi vs. Assessment Unit / the Deputy Commissioner of Income Tax, Circle 19(1), Delhi

In the result, appeals of the assessees are allowed

ITA 5999/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

Section 144CSection 144C(13)Section 153

…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.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…