Dreyfus Company India (P.) Ltd. v. DCIT

159 Taxmann.com 244High Court2024#8058 most cited

What is Dreyfus Company India (P.) Ltd. v. DCIT authority for?

An assessment order passed beyond one month from the end of the month in which the Dispute Resolution Panel's directions were received is barred by limitation and must be set aside.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Dreyfus Company India (P.) Ltd. v. DCIT · Section 144C(13) · Section 144C · Dispute Resolution Panel · DRP directions · time barred assessment · limitation · final assessment order · mandatory timelines · faceless assessment

Sections most often in play

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

Issues it is cited on

time barred assessmentsection 144c(5)section 153bsection 144c(13)directions of the drpsection 92ca(3)section 144cfinal assessment orderfaceless assessmentdispute resolution panelinternational transactionsection 92ca

Judgments citing Dreyfus Company India (P.) Ltd. v. DCIT

Achampet Solar Private Ltd., Telangana vs. ITO Ward-1(1), Delhi

In the result the appeal of the assessee is allowed

ITA 834/DEL/2022[2017--18]Status: DisposedITAT Delhi17 Apr 2026

Bench: Sh. Ramit Kochar & Sh. Sudhir Kumarassessment Year: 2017-18 Achampet Solar Private Ltd. Vs. Income Tax Officer, C/O Prasad & Prasad, Ward-1(1) Delhi Cas Room No. 380A, Cr Flat No. 301, Mj Towers, Building, New Delhi H.No. 8020698, Road No. 12, Banjara Hills, Hyderabad Telangana-500034 (Pan: Aanca8941N) (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(5)Section 92B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Achampet Solar Private Ltd. Vs. Income Tax Officer, C/o Prasad and Prasad, Ward-1(1) Delhi CAs Room No. 380A, CR Flat No. 301, MJ Towers, Building, New Delhi H.No. 8020698, Road No. 12, Banjara Hills, Hyderabad Telangana-500034 (PAN: AANCA8941N) (APPELLANT) (RESPONDENT) Appellant by Sh. Ravi Sharma, Adv. Sh. Kshitij Bansal, CA, Ms. Supriya Mehta, CA Respondent by Shri Abhishek Deval, Sr. DR Date of hearing: 12/03/2026 Date of Pronouncement:…

Ghanpur Solar Private Limited, New Delhi vs. ACIT, (OSD), Delhi

In the result the appeal of the assessee is allowed

ITA 2390/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Apr 2026AY 2017-18

Bench: Sh. Ramit Kochar, Accountant, Member & Sh. Sudhir Kumarassessment Year: 2017-18 Ghanpur Solar Private Vs. Acit(Osd) Delhi Limited C.R. Building, Prasad & Prasad, Ca,S I.P. Estate, New Delhi Flat No.301 M.J. Towers H- N0. 8-2-698 Road No.12 Banjara Hills Hyderabad Telangana Pan No. Aagcg1692R (Appellant) (Respondent)

Section 142(1)Section 143(3)Section 144CSection 144C(13)Section 92BSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SH. RAMIT KOCHAR, ACCOUNTANT, MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 GHANPUR SOLAR PRIVATE Vs. ACIT(OSD) Delhi LIMITED C.R. BUILDING, Prasad and Prasad, CA,s I.P. ESTATE, NEW DELHI Flat no.301 M.J. Towers H- N0. 8-2-698 Road No.12 Banjara Hills Hyderabad Telangana PAN No. AAGCG1692R (APPELLANT) (RESPONDENT) Appellant by Sh. Ravi Sharma, Adv. Sh. Kshitij Bansal, CA Ms. Supriya Mehta, CA Respondent by Sh. Abhishek Deval,Sr. DR Date of hearing: 12/03/2026 Date of Pronouncement: 17/04/2026 ORDER PER SUDHIR KUMAR…

Express Freight Railway Consortium, New Delhi vs. Deputy Commissioner of Income Tax Circle 28(1), New Delhi

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 3120/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Express Freight Railway Vs. Dcit Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/O Ircon International Limited Saket South Delhi, New Delhi Pan No. Aabae0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, Cit (Dr)

Section 144Section 144CSection 144C(13)Section 153Section 153BSection 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year 2021-22 Express Freight Railway Vs. DCIT Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/o IRCON International Limited Saket South Delhi, New Delhi PAN No. AABAE0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 11.12.2025 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee aga…

Luminous Power Technologies Private Ltd., New Delhi vs. DCIT, Circle-13(1), Delhi

In the result Appeals of the Assessee in ITA Nos

ITA 1594/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

…1 ITA Nos. 1593 & 1594/Del/2022 Luminous Power Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 1593/DEL/2022 (A.Y 2017-18) I.T.A. No. 1594/DEL/2022 (A.Y 2018-19) Luminous Power Technologies Vs Deputy Director of Income Private Ltd. C-56, Mayapuri Tax, Industrial Area, Phase-II, New Circle 13(1), New Delhi Delhi-110064PAN: AAACS3561K Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv & Ms.Soumya Jain, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date…

Luminous Power Technologies Private Ltd., New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result Appeals of the Assessee in ITA Nos

ITA 1593/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

…1 ITA Nos. 1593 & 1594/Del/2022 Luminous Power Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 1593/DEL/2022 (A.Y 2017-18) I.T.A. No. 1594/DEL/2022 (A.Y 2018-19) Luminous Power Technologies Vs Deputy Director of Income Private Ltd. C-56, Mayapuri Tax, Industrial Area, Phase-II, New Circle 13(1), New Delhi Delhi-110064PAN: AAACS3561K Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv & Ms.Soumya Jain, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date…

Bmw India Pvt Ltd, Haryana vs. ACIT Circle1(1), Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 2024/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Bmw India Pvt. Ltd. Vs Assistant Commissioner 2Nd Floor, Oberoi Centre Of Income Tax, Circle (1), Building No. 11, Dlf Cyber Hsiidc Building, Vanijya City Dlf Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, Pan: Aabcb7140C Haryana Appellant Respondent Assessee By Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue By Sh. S. K. Jadhav, Cit- Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Challenging The Final Assessment Order Passed By Assistant Commissioner Of Income Tax, Circle -1(1)-Gurgaon, Dated 28/06/2022 U/S254R.W. Section 143(3)/144C Of The Income Tax Act, 1961 ('Act' For Short).

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 254Section 254rSection 92C

…1 BMW India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER BMW India Pvt. Ltd. Vs Assistant Commissioner 2nd Floor, Oberoi Centre of income Tax, Circle (1), Building No. 11, DLF Cyber HSIIDC Building, Vanijya City DLF Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, PAN: AABCB7140C Haryana Appellant Respondent Assessee by Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue by Sh. S. K. Jadhav, CIT- DR Date of Hearing 06/0…

Rolls-Royce India Private Limited, Delhi vs. DCIT Tp 3(2)(1), Delhi

The appeal is allowed as indicated above

ITA 252/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Nikhil Tiwari, AdvFor Respondent: Shri S.K. Jadhav, CIT-DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 252/Del/2022 (Assessment Year- 2017-18) Rolls Royce India Pvt. DCIT, Ltd.,2nd floor, Birla Tower Vs. TP 3(2)(1), (West),25 Barakhamba Delhi. Road, New Delhi-110001. PAN No: AABCR5277Q APPELLANT RESPONDENT Assessee by : Shri Nikhil Tiwari, Adv. Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 13.05.2025 Date of Pronouncement : 04.07.2025 ORDER PER SUDHIR PAREEK, JM Present appeal has been preferred by the assessee against the Final Assessment Orde…

M/S Himalaya Drug Company vs. The Deputy Commissioner of Income Tax

In the result, both the writ petitions are

ITA/571/2017HC Karnataka04 Jun 2025

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C

…- 1 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 571 OF 2017 BETWEEN: M/S. HIMALAYA DRUG COMPANY MAKALI, TUMKUR ROAD, BENGLAURU-562 162 (REP. BY ITS CHIEF FINANCIAL OFFICER, MS. JAYASHREE ULLALL, AGED ABOUT 43 YEARS, D/O SHRI. DAYANANDA ULLAL) PAN:AADFT 3025 B. …APPELLANT (BY SRI. K.K. CHYTHANYA, SR. COUNSEL FOR SRI TATA KRISHNA, ADV.) AND: THE DEPUTY COMMISSIONER OF INCO…

Tata Consumer Products Limited, Kolkata vs. D.C.I.T., Circle-4(1), Kolkata

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

ITA 426/KOL/2022[2018-2019]Status: DisposedITAT Kolkata07 May 2025AY 2018-2019

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Ram Sehadri, CAFor Respondent: Shri Praveen Kishore, CIT, DR
Section 144C(13)Section 144C(5)Section 153Section 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA Nos.385 & 426/Kol/2022 Assessment Years: 2017-18 & 2018-19 Tata Consumer Products Ltd. DCIT, Circle-4(1), Kolkata (erstwhile Tata Global Beverages Ltd.) Vs. 1, Bishop Lefroy Road, Kolkata- 700020. (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Shri Ram Sehadri, CA Respondent by : Shri Praveen Kishore, CIT, DR Date of Hearing : 07.05.2025 Date of Pronouncement : 07.05.2025 O R D E R Per Bench : The captioned two appeals filed by the assessee is…

Tata Consumer Products Limited (Erstwhile Tata Global Beverages Limited), Kolkata vs. D.C.I.T., Circle-4(1), Kolkata

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

ITA 385/KOL/2022[2017-2018]Status: DisposedITAT Kolkata07 May 2025AY 2017-2018

Bench: Shri George Mathan & Shri Sanjay Awasthi

For Appellant: Shri Ram Sehadri, CAFor Respondent: Shri Praveen Kishore, CIT, DR
Section 144C(13)Section 144C(5)Section 153Section 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA Nos.385 & 426/Kol/2022 Assessment Years: 2017-18 & 2018-19 Tata Consumer Products Ltd. DCIT, Circle-4(1), Kolkata (erstwhile Tata Global Beverages Ltd.) Vs. 1, Bishop Lefroy Road, Kolkata- 700020. (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Shri Ram Sehadri, CA Respondent by : Shri Praveen Kishore, CIT, DR Date of Hearing : 07.05.2025 Date of Pronouncement : 07.05.2025 O R D E R Per Bench : The captioned two appeals filed by the assessee is…

Vibgyor Printing & Packaging (P) Ltd., Ahmedabad vs. A.C.I.T., CC-4(3), Kolkata

Appeal of the assessee is allowed

ITA 2615/KOL/2024[2021-2022]Status: DisposedITAT Kolkata04 Apr 2025AY 2021-2022

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2615 /Kol/2024 Assessment Year: -2021-22 SA No. 1/Kol/2025 Assessment Year: -2021-22 Vibgyor Printing & Packaging (P) Limited, Opp. Rotomac Pens, Sarkhej-Bavla Highway, Village- Moraiya Tal; Sanand, Ahmedabad, Ahmedabad, Gujarat - 382213 [PAN: AABCV0012B] .....................…...…………….... Appellant vs. Assistant Commissioner of Income Tax, Central Cir 4(3), Kolkata, Aayakar Bhavan Poorva, 110 Shantipally, E.M. Bypass, Kolkata – 700107 ..............…..…...............…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

Rapiscan Systems Inc, United States vs. ADIT, (International Taxation)-2, Hyderabad

In the result, appeals of the assessee are allowed

ITA 588/HYD/2022[2019-20]Status: DisposedITAT Hyderabad23 Jul 2024AY 2019-20

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri M P Lohia (Virtual)For Respondent: Shri Kumar Pranav CIT(DR)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos.587 & 588/Hyd/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Rapiscan Systems Inc, US Asstt. Director of C/o Ernst & Young LLP - Vs. International Hyderabad Taxation (IT)-2 [PAN : AAICR8337E] Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri M P Lohia (Virtual) & Shri Harman Singh Jolly, CAs राज" व "ारा/Revenue by: Shri Kumar Pranav CIT(DR) सुनवाई की तारीख/Date of heari…

Rapiscan Systems Inc, United States vs. ADIT, (International Taxation)-2, Hyderabad

In the result, appeals of the assessee are allowed

ITA 587/HYD/2022[2018-19]Status: DisposedITAT Hyderabad23 Jul 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri M P Lohia (Virtual)For Respondent: Shri Kumar Pranav CIT(DR)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos.587 & 588/Hyd/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Rapiscan Systems Inc, US Asstt. Director of C/o Ernst & Young LLP - Vs. International Hyderabad Taxation (IT)-2 [PAN : AAICR8337E] Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri M P Lohia (Virtual) & Shri Harman Singh Jolly, CAs राज" व "ारा/Revenue by: Shri Kumar Pranav CIT(DR) सुनवाई की तारीख/Date of heari…