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

177 Taxmann.com 262Supreme Court of India2025#415 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 366,339 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.

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 1992/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/दिल्ली/2016 (नि.व. 2011-12)

For Respondent: Ms. Ananya Kapoor
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. 1767/दिल्ली/2016 (नि.व. 2011-12) ITA No. 1767 /Del/2016 (A.Y 2011-12) आअसं. 1992/दिल्ली/2017 (नि.व. 2012-13) ITA No. 1992 /Del/2017 (A.Y 2012-13) Consulting Engineering Services (India) P. Ltd., 2nd floor, Platinum Tower, 184, Udyog Vihar, Phase-1, Gurgaon, Haryana 122016 PAN: AAACC-5110-G ...... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner…

DCIT, New Delhi vs. M/S. Vee Tee Fine Foods Ltd., New Delhi

ITA 959/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12
Section 144CSection 144C(13)Section 153Section 92C

…VEETEE FINE FOODS LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIVIKAS AWASTHY, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, आ.अ.सं/.I.T.A No.853/Del/2016 निर्धारणवर्ष/Assessment Year: 2011-12 Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C बनाम DCIT, Vs. Circle-26(1), New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent DCIT, Circle-26(1), New Delhi. बनाम Vs. VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. PAN No.AAACP0658C आ.अ.सं/.I.T.A No…

Veetee Fine Foods Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee pertaining to assessment

ITA 853/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Veetee Fine Foods Ltd. Dcit, 551, 5Th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Dcit, Veetee Fine Foods Ltd. 551, 5Th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2572/Del/2017 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.7371/Del/2019 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Veetee Fine Foods Ltd. Addl. Cit 551, 5Th Floor, Tower-B, Vs. Special Range-9, Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. Pan No.Aaacp0658C अपीलाथ" Appellant ""यथ"/Respondent

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

…VEETEE FINE FOODS 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.853/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम VEETEE FINE FOODS LTD. DCIT, 551, 5th Floor, Tower-B, Vs. Circle-26(1), Aggarwal Cyber Plaza, Netaji Subhash Place, New Delhi. New Delhi. PAN No.AAACP0658C अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.959/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 बनाम DCIT, VEETEE FINE FOODS LTD. 551, 5th Floor, Tower-B, Circle-26(1), Vs. New Delhi. Aggarwal Cyber Plaza, Netaji Su…

Consulting Engineering Services (India) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 1767/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 1767/धिल्ली/2016 (नि.व. 2011-12)

For Appellant: Ms. Ananya KapoorFor 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. 1767/धिल्ली/2016 (नि.व. 2011-12) ITA No. 1767 /Del/2016 (A.Y 2011-12) आअसं. 1992/धिल्ली/2017 (नि.व. 2012-13) ITA No. 1992 /Del/2017 (A.Y 2012-13) Consulting Engineering Services (India) P. Ltd., 2nd floor, Platinum Tower, 184, Udyog Vihar, Phase-1, Gurgaon, Haryana 122016 ...... अपीलार्थी/Appellant PAN: AAACC-5110-G बिाम Vs. Assistant Commission…

Sime Darby Engineering Sdn Bhd, Delhi vs. The Deputy Commissioner of Income Tax (International Taxation), Circle-1, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 9/DDN/2021[2017-18]Status: DisposedITAT Dehradun27 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oil Well Varco Pte. Ltd (Formerly Known As Varco International Pte. Ltd), Maharashtra vs. The Deputy Director of Income Tax Circle-1( International Taxation ), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 5/DDN/2021[2017-18]Status: DisposedITAT Dehradun27 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

Sime Darby Engineering Sdnbhd, Malaysia vs. The Deputy Commissioner of Income Tax (International Taxation ) Circle-1, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 40/DDN/2021[2018-19]Status: DisposedITAT Dehradun27 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oilwell Varco Pte. Ltd. (Formerly Known As Varco International Pte Ltd.), Mumbai vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 419/DEL/2019[2015-16]Status: DisposedITAT Dehradun27 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

Sime Darby Engineering Sdn Bhd, Gurgaon vs. DCIT (International Taxation), Circle-2, Dehradun

In the result, appeals of the Assessee in ITA No

ITA 7616/DEL/2018[2015-16]Status: DisposedITAT Dehradun27 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.9/DDN/2021 (ASSESSMENT YEAR 2017-18) Sime Darby Engineering SDN DCIT, BHD, International C/o Pricewaterhouse Coopers Vs Taxation, Circle-2, Pvt. Ltd., 18th Floor, Building 13-A, Subhash 10, Tower-C, DLF Cyber City, Road, Dehradun, Gurugaon, Haryana-122002 Uttarakhand 248001 PAN-AAOCS1189B (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Sh. Kshity Bansal and Ms. Supriya Mehta, CA’s and AR’s Department by Shri Mohan Lal Joshi,…

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Ci9Rcle-2, Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 5898/DEL/2017[2014-15]Status: DisposedITAT Dehradun27 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1557/DEL/2017[2013-14]Status: DisposedITAT Dehradun27 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

National Oilwell Varco Pte Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1675/DEL/2016[2012-13]Status: DisposedITAT Dehradun27 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA No.1557 & 5898/DDN/2017 (ASSESSMENT YEAR 2013-14 & 2014-15) National Oilwell Varco Pte Ltd DCIT, International (Formerly known as Varco Taxation, Circle-2, International Pte Ltd), Vs. 13-A, Subhash Road, M/s Anil Khanna & Associates, Dehradun, C-307, Oberoi Splender, Jogeshwari Uttarakhand Vokhroli Link Road, Opp. Majas 248001 Bus Depot, Andheri (E), Mumbai-400060 PAN:AACCV1867F (Appellant) (Respondent) National Oilwell Varco Pte Lt…

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

ITA 6011/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

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

…ITA Nos. 6011/D/2024 CAMFIL INDIA (P) LTD. & 9752/D/2019 TOSHIBA (INDIA) P. LTD. 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.6011/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 CAMFIL INDIA PRIVATE LIMITED, 32, Sector-3, Manesar, Gurgaon, Haryana. PAN No.AADCC3500F Assessee by Revenue by अपीलार्थी Appellant Ms. Taranjeet Kaur, AR Shri Dharm Veer Singh, CIT DR बनाम Vs. The Deputy Commissioner of Income Tax, Circle 1(1), Range-53, Gurgaon, Haryana. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.9…

Perfetti Van Melle India Pvt Lt.D, Gurgoan vs. DCIT, Circle-1, Gurgaon

In the result, appeal of the Assessee is allowed

ITA 5389/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 153Section 153(1)Section 153(4)

…ITA No.5389/Del/2024 & SA No. 577/Del/2025 Perfetti Van Melle India Pvt. Ltd. Vs NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5389/Del/2024 & S.A.No.577/Del/2025 [Assessment Year : 2021-22] Perfetti Van Melle India Pvt. vs NFAC Ltd. 47, Milestone Delhi- Assessment Unit Jaipur Highway, Manesar, Income Tax Department Gurugram-122050. PAN-AAACP2626A APPELLANT RESPONDENT Assessee by Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpayee, Adv. Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 22.01.2026…

Athena Hisar Solar Power Private Limited, New Delhi vs. DCIT Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is allowed

ITA 5372/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi27 Jan 2026

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Athena Hisar Solar Power Pvt. Vs Dcit, Assessment Unit, Ltd., J5/132, Rajouri Garden, Civic Centre, E-2, Delhi-110027 Delhi Pan-Aaoca5969P Appellant Respondent Assessee By Shri Salil Kapoor Adv. & Ms. Ananya Kapoor, Adv Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 26.09.2024 Pertaining To The Assessment Year 2021-22. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 26.09.2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee'S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Athena Hisar Solar Power Pvt. Ltd. Vs Dcit Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ITA No.5372/Del/2024 Athena Hisar Solar Power Pvt. Ltd. Vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Athena Hisar Solar Power Pvt. vs DCIT, Assessment Unit, Ltd., J5/132, Rajouri Garden, Civic Centre, E-2, Delhi-110027 Delhi PAN-AAOCA5969P APPELLANT RESPONDENT Assessee by Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 19.01.2026 Date of Pronouncement 27.01.2026 ORDER PER MANISH AGARWAL, AM : The captioned appeal is fi…

Johnson Matthey India Pvt. Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 5199/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. Dcit, Ltd., 5Th Floor, C/O Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. Pan-Aaacj2919A Appellant Respondent Assessee By Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 23.10.2024 Pertaining To The Assessment Year 2021-22. 2. During The Course Of Hearing The Bench Has Asked The Assessee To File Specific Ground Of Appeal No.2 As Against General Ground Of Appeal No. 2 Taken. In Compliance, Assessee Vide Application Dt. 12.03.2025 Filed Under Rule 11 Of The Income Tax Appellate Tribunal Rules, 1963 Raised Additional Ground Of Appeal Under. The Additional Ground Of Appeal Taken Reads As Under: Johnson Matthey India Pvt. Ltd. Vs. Dcit

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ITA No.5199/Del/2024 Johnson Matthey India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. DCIT, Ltd., 5th Floor, C/o Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. PAN-AAACJ2919A APPELLANT RESPONDENT Assessee by Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue by Shri S.K. Jadhav, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 27.01.2026 ORDER…

Manlift India Private Limited, Delhi vs. Deputy Commissioner of Income Tax 16(3), New Delhi

ITA 4461/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4461/Del/2024 [Assessment Year : 2020-21] Manlift India Pvt. Ltd. 207, Suchet Chamber, 1224/5, Karol Bagh, Bengali Market, New-Delhi-110005 PAN- AAGCM7622M APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs DCIT, Circle-16(3) Delhi RESPONDENT S/Shri Manuj Sabharwal, Devrat Tiwari & Drona Negi Advs. Shri S.K.Jadhav, CIT DR 19.01.2…

Delta Electronics India Private Limited, Gurgaon, Haryana vs. Assistant Commissioner of Income-Tax, Circle 1(1), Gurgaon, Haryana

ITA 4448/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ITA No.4448/Del/2024 Delta Electronics India Pvt. Ltd. Vs ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4448/Del/2024 [Assessment Year : 2020-21] Delta Electronics India Pvt. Ltd., Plot No. 43, Sector 35, Industrial Estate, Gurgaon Haryana -122001 PAN-AACCD9731G APPELLANT Assessee by Revenue by Date of Hearing Date of Pronouncement vs ACIT, Circle 1(1), ORDER HSIIDC Building, Vanijya Nikunj, Udhyog Vihar, Phase V, Gurgaon, Haryana- 122001 RESPONDENT Shri Salil Kapoor Adv. And Ms. Ananya Kapoor, Adv…

Mufg Bank, Ltd., New Delhi vs. Assistant Commissioner of Income-Tax, Circle 2(2)(1), Intl. Taxation, New Delhi

ITA 3929/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi27 Jan 2026
Section 144CSection 144C(13)Section 153Section 92C

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. PAN No.AABCT3880D अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Kshitij Bansal, CA Revenue by Shri Dharm Veer Singh, CIT DR MUFG B…

Mufg Bank Ltd, New Delhi vs. ACIT, Circle 2(2)(1), International Taxation, New Delhi

ITA 134/DEL/2023[2019-20]Status: DisposedITAT Delhi27 Jan 2026AY 2019-20

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

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

…ITA NOS. 134/D/23, 3929/D/24, 844/D/21,1476/D/22 & 1477/D/2022 MUFG BANK LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER MUFG BANK LTD., आ.अ.सं/.I.T.A No. 134/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 5th Floor, Worldmark-2, Asset 8, Aerocity, NH-8, New Delhi. PAN No.AABCT3880D बनाम Vs. ACIT, Circle 2(2)(1), International Taxation, E-2 Block, Civic Centre, Minto Road, New Delhi. अपीलार्थी Appellant Assessee by Revenue by Shri Kshitij Bansal, CA Shri Dharm Veer Singh, CIT DR प्रत्यर्थी/Respondent MUFG…