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

DCIT, Circle-13(1), New Delhi vs. Jas Forwarding Worldwide Pvt. Ltd., Gurugram

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

…se appeals involve the issue of limitation, hence, they are being disposed of through a 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 are applicable only. The specific grounds, challenging the limitation raised by the asses…

Jas Forwarding Worldwide Pvt. Ltd., Gurugram vs. DCIT, Circle-13(1), New 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

…se appeals involve the issue of limitation, hence, they are being disposed of through a 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 are applicable only. The specific grounds, challenging the limitation raised by the asses…

JCIT, Special Range-9, New Delhi vs. V E Commercial Vehicles Ltd., New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 PAN: AABCE-9378-F ....... अपीलार्थी/Appellant बनाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi ....... प्रतिवादी/Respondent (Earlier assessed by ACIT, Circle 26(1), New Delhi) आअसं. 277, 8415 & 7729/दिल्ली/2019(नि.व. 2012-13…

Ve Commercial Vehicles Ltd., New Delhi vs. Addl. CIT, Special Range- 9, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

…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. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 PAN: AABCE-9378-F ...... अपीलार्थी/Appellant बनाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi (Earlier a…

Jindal Steel & Power Ltd., Hisar vs. ACIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…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 Jindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) 12, Jindal Centre, Bhikaji Cama Place, Del…

Coca-Cola India Inc. India Branch Office, Gurgaon vs. DCIT, International Taxation, Circle, 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 2004-…

Alstom Bharat Forge Power Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(1), New 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

…se appeals involve the issue of limitation, hence, they are being disposed of through a 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 are applicable only. The specific grounds, challenging the limitation raised by the asses…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Circle- 1(1), Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…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.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) Jindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Del…

Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/दिल्ली/2014(नि.व. 2009-10)

…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.1727/दिल्ली/2014(नि.व. 2009-10) ITA No. 1727/Del/2014(A.Y 2009-10) Lufthansa Technik Services India P. Ltd., NDG Centre, B-4, Gulmohar Park, New Delhi 110049 PAN: AAACO-7766-N बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), R. No.316-A, C R Building, New Delhi ...... अपीलार्थी/Appellant प्रतिवादी/Respondent आअसं.1965/दिल्ली/2015 (नि.व. 201…

Denso India Pvt. Ltd., New Delhi vs. JCIT, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

…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.1441/दिल्ली/2017(नि.व. 2012-13) ITA No. 1441/Del/2017(A.Y 2012-13) Denso India P. Ltd., (Earlier Known as Denso India Ltd.) B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ...... अपीलार्थी/Appellant बनाम Vs. Joint Commissioner of Income Tax, Special Range-3, New Delhi प्रतिवादी…

M/S Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

…2 ITA No. 1727/Del/2014(A.Y 2009-10) & Other Appeals Lufthansa Technik Services India P Ltd. अपीलार्थी द्वारा/ Appellant by S/ Shri Vishal Kalra & Ankit Sahni, Advcoates with Ms. Sumish Murgai, Shri Kashish Gupta, & Ms. Taranjit Kaur प्रतिवादीद्वारा/ Respondent by Shri Dharm Veer Singh, CIT(DR) सुनवाई की तिथि / Date of hearing 13/01/2026 घोषणा की तिथि / Date of pronouncement 23/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: These four appeals by the assessee for AYs 2009-10 to 2012-13 are taken up together as the assessee in all the above impugned assessment years have challenged validity of the assessment order on th…

Jindal Steel & Power Ltd., Hisar vs. ACIT, Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Delhi 110066 Pan: Aaacj-7097-D बनाम Vs. Assistant Commissioner Of Income Tax, Circle 1(1), 5Th Floor, Hsiidc Building, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana Jindal Steel & Power Ltd., O.P Jindal Marg, Hisar, Haryana 125005 Pan: Aaacj-7097-D बनाम Vs. Assistant Commissioner Of Income Tax, Circle 1(1), 5Th Floor, Hsiidc Building, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…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 Jindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Delhi 110066 PAN: AAACJ-7097-D बनाम Vs. Assistant Commissioner of Income Tax, Circle 1(1), 5th Floor, HSIIDC Building, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana Jindal Steel & Power Ltd., O.P Jindal Marg, Hisar, Haryana 125005 PAN: AAACJ-7097-D बनाम Vs. Assistant Commissioner…

Lufthansa Technik Services India Private Limited, New Delhi vs. Income Tax Officer, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/दिल्ली/2014(नि.व. 2009-10)

…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.1727/दिल्ली/2014(नि.व. 2009-10) ITA No. 1727/Del/2014(A.Y 2009-10) Lufthansa Technik Services India P. Ltd., NDG Centre, B-4, Gulmohar Park, New Delhi 110049 PAN: AAACO-7766-N बनाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), R. No.316-A, C R Building, New Delhi ....... अपीलार्थी/Appellant प्रतिवादी/Respondent आअसं.1965/दिल्ली/2015 (नि.व. 20…

M/S. Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Income Tax Officer, Ward 15(4), ..... प्रनिवादी/Respondent New Delhi आअसं.1706/धिल्ली/2016(नि.व. 2011-12) आअसं.506/धिल्ली/2017(नि.व. 2012-13) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 15(2), R.No. 316-A, Cr Building, New 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.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., NDG Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant PAN: AAACO-7766-N बिाम Vs. Deputy Commissioner of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Serv…

Coca-Cola India Inc., Gurgaon vs. DDIT, New Delhi

…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 2004-…

Genpact Mobility Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax (OSD), Range-42, New 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…

Ericsson India Private Limited (Formerly Known As Ericsson India Global Services Private Limited), Delhi vs. The Deputy Commissioner of Income Tax (DCIT), New 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…

Boeing India Private Limited, Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), C.R. Building, I.P Estate, New Delhi, Delhi 110002

…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…

Amplifon (India) Private Limited, Delhi vs. ACIT, Central Circle 7, 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…

Benetton India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 4(2), New Delhi, Cr Building

…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…