Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

177 Taxmann.com 262Supreme Court of India2025#406 most cited

What is Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd. authority for?

The Supreme Court has not reached a majority verdict on whether the time spent in Dispute Resolution Panel (DRP) proceedings under Section 144C should be included within the overall limitation period prescribed by Section 153(3). Consequently, the legal position on the interplay between Sections 144C and 153 remains unresolved at the Supreme Court level.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

ACIT v. Shelf Drilling Ron Tappmeyer Ltd. · Section 144C · Section 153(3) · DRP proceedings · limitation period · split verdict · Supreme Court

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 153(1)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpreference to tposection 144c(4)impermissible avoidance arrangementeligible assesseesection 158absection 153(4)stay of demandsection 144cofsection 261

Judgments citing Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.

POSCO INDIA PROCESSING CENTER PRIVATE LIMITED,GURGAON, HARYANA vs. LD. ASSESSING OFFICER (AO), CIRCLE 3(1), GURGAON, HARYANA, GURGAON, HARYANA

In the result, appeals of the assessees are allowed

ITA 6022/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/धिल्ली/2024(नि.व. 2021-22) Posco India Processing Centre P. Ltd., Unit No.512, 5Th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Aafcp-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-Nwr, Ao Type-C, Range Code-107, ..... प्रनिवादी/Respondent Ao Number-1, Gurgaon, Haryana122016 आअसं.5454/धिल्ली/2024(नि.व. 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi Sa No.348/Del/2025 In Ita No. 5454/Del/2024(A.Y 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... आवेदक/Applicant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ...... प्रनिवादी/Respondent Circle 10(1), Delhi

For 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.6022/धिल्ली/2024(नि.व. 2021-22) POSCO India Processing Centre P. Ltd., Unit No.512, 5th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant PAN: AAFCP-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-NWR, AO type-C, Range Code-107, ..... प्रनिवादी/Respondent AO number-1, Gurgaon, Haryana122…

GROUPE SEB INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, appeals of the assessees are allowed

ITA 6021/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aaact-3770-D बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), Cr Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe Seb India P. Ltd. C-67, 3Rd Floor, Dda Sheds, Okhla Phase-1, Delhi 110020 ...... अपीलार्थी/Appellant Pan: Aagcm-6857-L बिाम Vs. Assistant Commissioner Of Income Tax, (Osd) ..... प्रनिवादी/Respondent Cr Building, Delhi 110002 आअसं.6047/धिल्ली/2024(नि.व. 2021-22) It (Tp)A No. 6047/Del/2024(A.Y 2021-22) Indo British Garments P. Ltd., C-16 Community Centre, Behind Janak Place, Delhi 110058 ...... अपीलार्थी/Appellant Pan: Aaaci-7874-B बिाम Vs. Deputy Commissioner Of Income Tax, Circle 10(1), ..... प्रनिवादी/Respondent Cr Building, Ip Estate, Delhi 110002

For 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.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant PAN: AAACT-3770-D बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), CR Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe SEB India P. Lt…

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

ITA 5983/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

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 Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893/Del/202…

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5910/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

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 Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ....... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 ....... प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893…

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), DELHI, NEW DELHI

ITA 5893/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

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 Taboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22) ITA No. 5910/Del/2024(A.Y 2021-22) 100, Babar Road, Opposite Hotel Lalit, Delhi 110001 PAN: AAFCT-1716-Q ...... अपीलार्थी/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 25(1), CR Building, Delhi 110002 प्रतिवादी/Respondent आअसं.5893/दिल्ली/2024(नि.व. 2021-22) ITA No. 5893/Del/2024…

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT CIRCLE-22(2), DELHI

In the result, appeals of the assessees are allowed

ITA 1163/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Feb 2026AY 2018-19

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

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

…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…

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1162/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

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

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

…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…

TBO TEK LTD,GURGAON vs. ACIT, CIRCLE-25(1), NEW DELHI

ITA 1147/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

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

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.1147/दिल्ली/2022(नि.व. 2017-18) ITA No. 1147/Del/2022(A.Y 2017-18) ...... अपीलार्थी/Appellant 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), CR Building, Delhi 110095 Denso India P. Ltd., आअसं.6734/दिल्ली/2017 (नि.व. 2013-14) ITA No. 6734/Del/2017(A.Y 2…

HAIER APPLIANCES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-11(1), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 2278/DEL/2018[2006-07]Status: DisposedITAT Delhi02 Feb 2026AY 2006-07

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

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

…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

ITA 6734/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Feb 2026AY 2013-14

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

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.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, DELHI

ITA 6041/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

For Respondent: Shri Ajay Vohar, Sr. Advocate with
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 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 .........…

HAZARIBAGH TOLLWAY PRIVATE LIMITED ,DELHI vs. ITO, WARD 11(1), C.R. BUILDING, I.P. ESTATE, DELHI, DELHI

ITA 6012/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

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 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, DELHI

In the result, appeals of the assessees are allowed

ITA 6009/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

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

For 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.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

ITA 6004/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22
Section 144CSection 144C(13)Section 153

…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

ITA 5885/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

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 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

ITA 5828/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22
Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 3941/D/2024 & 5828/D/2024 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3941/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED, 10th Floor, Tower B, Regus, Unitech Cyber Park, Sector 39, Gurgaon, Haryana. PAN No.AAICP8345G बनाम Vs. अपीलार्थी Appellant & ASSESSMENT UNIT OF INCOME TAX DEPARTMENT, Circle 3(1), Gurgaon, Haryana. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.5828/Del/2024 निर्धारण…

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

ITA 5381/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jan 2026

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

For 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.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

ITA 5374/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

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

For Respondent: Shri Dharm Veer Singh
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.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

ITA 3941/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21
Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 3941/D/2024 & 5828/D/2024 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3941/Del/2024 निर्धारणवर्ष/Assessment Year: 2020-21 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRVATE LIMITED, 10th Floor, Tower B, Regus, Unitech Cyber Park, Sector 39, Gurgaon, Haryana. PAN No.AAICP8345G बनाम Vs. ASSESSMENT UNIT OF INCOME TAX DEPARTMENT, Circle 3(1), Gurgaon, Haryana. अपीलार्थी Appellant & प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.5828/Del/2024 निर्धारण…

ELENTEC INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-7(1), NEW DELHI

ITA 3841/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(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 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…

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