Tej International Pvt Ltd. v. DCIT

118 Taxmann 59High Court2001#1752 most cited
64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 153(1)Section 153(4)Section 158ABSection 144BSection 153Section 144C

Issues it is cited on

section 158absection 261section 144cofsection 22(1)section 11(3)stay of demandsection 153(4)section 144c(4)section 140reference to tposection 158asection 21

Judgments citing Tej International Pvt Ltd. v. DCIT

Baxter India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 4(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 7833/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbaxter India Pvt. Ltd. Vs Acit 2Nd Floor, Tower C, Building Circle 4 (1) No. 8, Dlf Cyber City, Dlf C. R. Building, Phase-Ii, Gurgaon New Delhi Pan: Aaacb3906F Appellant Respondent

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

…1 ITA Nos. 7833, 1360, 1361 &4413/Del/2024 Baxter India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Baxter India Pvt. Ltd. Vs ACIT 2nd Floor, Tower C, Building Circle 4 (1) No. 8, DLF Cyber City, DLF C. R. Building, Phase-II, Gurgaon New Delhi PAN: AAACB3906F Appellant Respondent ITA No. 1361/DEL/2022 (A.Y. 2018-19) Baxter India Pvt. Ltd. Vs ACIT 2nd Floor, Tower C, Building Circle 4 (2) No. 8, DLF Cyber City, DLF C. R. Building, ITO, IP Phase-II, Gurgaon Estate, PAN: AAACB3906F…

Oracle India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 938/DEL/2016[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…1 ITA Nos. 6907, 938 & 7015/Del/2104 Oracal India Vs. Addl. CIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Oracle India Private Limited Vs Addl. CIT F-01/02, 1st Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi PAN: AAACO0158L Appellant Respondent Oracle India Private Limited Vs DCIT F-01/02, 1st Floor, Circle-19(1) SalconRasvilas, D-1, District New Delhi Centre, Saket, New Delhi PAN: AAACO0158L Appellant Respondent DCIT Vs Oracle India Private Limited Circle-19(1)…

DCIT, New Delhi vs. M/S. Oracle India Pvt. Ltd., New Delhi

In the result, appeals of the Assessee in ITA No

ITA 7015/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…1 ITA Nos. 6907, 938 & 7015/Del/2104 Oracal India Vs. Addl. CIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Oracle India Private Limited Vs Addl. CIT F-01/02, 1st Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi PAN: AAACO0158L Appellant Respondent Oracle India Private Limited Vs DCIT F-01/02, 1st Floor, Circle-19(1) SalconRasvilas, D-1, District New Delhi Centre, Saket, New Delhi PAN: AAACO0158L Appellant Respondent DCIT Vs Oracle India Private Limited Circle-19(1)…

M/S. Oracle India Private Limited, New Delhi vs. Addl.CIT, New Delhi

In the result, appeals of the Assessee in ITA No

ITA 6907/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jan 2026AY 2007-08

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaloracle India Private Limited Vs Addl. Cit F-01/02, 1St Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Oracle India Private Limited Vs Dcit F-01/02, 1St Floor, Circle-19(1) Salconrasvilas, D-1, District New Delhi Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Dcit Vs Oracle India Private Limited Circle-19(1) F-01/02, 1St Floor, Salcon New Delhi Rasvilas, D-1, District Centre, Saket, New Delhi Pan: Aaaco0158L Appellant Respondent Assessee By Sh. Naveen Dhamija, Ca, Sh. Vishal Aggarwal, Ca& Sh. Rinku Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144CSection 153Section 154

…1 ITA Nos. 6907, 938 & 7015/Del/2104 Oracal India Vs. Addl. CIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Oracle India Private Limited Vs Addl. CIT F-01/02, 1st Floor, Salcon Range-13 Rasvilas, D-1, District Centre, New Delhi Saket, New Delhi PAN: AAACO0158L Appellant Respondent Oracle India Private Limited Vs DCIT F-01/02, 1st Floor, Circle-19(1) SalconRasvilas, D-1, District New Delhi Centre, Saket, New Delhi PAN: AAACO0158L Appellant Respondent DCIT Vs Oracle India Private Limited Circle-19(1)…

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…

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…

Genpact India Private Limited, Delhi vs. ACIT, OSD Range-10, Delhi

In the result, appeals of the Assessee are allowed

ITA 5017/DEL/2024[2021-22]Status: DisposedITAT Delhi23 Jan 2026AY 2021-22

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgenpact India Private Limited Vs Assessment Unit, Income 12A, Ground Floor,K Prakash Tax Department, 2Nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi Pan: Aabce4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner Of 12A, Ground Floor, Prakash Income Tax (Osd), Range-10 Deep Building 7 Tolstoy Marg, Central Revenue Building, Baroda House, S.O. Baroda Ito, New Delhi-110002 House, Delhi Pan: Aabce4461B Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv (Virtual) &Ms.Vyushtirawat, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Genpact India Private Limited Vs Assessment Unit, Income 12A, Ground floor,k Prakash Tax Department, 2nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi PAN: AABCE4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner of 12A, Ground Floor, Prakash Income Tax (OSD), Range-10 Deep Building 7 Tolstoy marg, Central Revenue Building, Baroda House, S.O. Baroda ITO,…

Dnata International Private Limited, Haryana vs. DCIT, Circle 1(1), Gurgaon Or Assessment Unit, Income Tax Department, Gurgaon

In the result, appeal of the Assessee is allowed

ITA 4532/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaldnata International Private Vs Deputy Commissioner Of Limited. Ground Floor, R1, R2, Income Tax, Circle 1(1), Park Centra, Sector-30, Nh-8, Gurgaon Or Assessment Unit, Gurgaon, Haryana Income Tax Department, Pan: Aadcd7460P Gurgaon, Haryana Appellant Respondent Assessee By Sh. Nikhil Tiwari, Adv (Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

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

…1 Dnata International Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dnata International Private Vs Deputy Commissioner of Limited. Ground Floor, R1, R2, Income Tax, Circle 1(1), Park Centra, Sector-30, NH-8, Gurgaon or Assessment Unit, Gurgaon, Haryana Income Tax Department, PAN: AADCD7460P Gurgaon, Haryana Appellant Respondent Assessee by Sh. Nikhil Tiwari, Adv (virtual) Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOG…

Signify Innovations India Limited, Haryana vs. Deputy Commissioner of Income Tax, Circle 3(1), Haryana

In the result, appeal of the Assessee is allowed

ITA 4510/DEL/2024[2020-2021]Status: DisposedITAT Delhi23 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalsignify Innovations India Limited Vs Deputy Commissioner Of 9B, 9Th Floor, Dlf Cyber City, Income Tax, Circle 3(1), Range Dlf Qe, S.O. Gurgaon, Haryana Code 107, Income Tax Officer, Pan: Aaicp0987G Shankar Chowk, Phase V, Udyogvihar, Sector 19, Gurugram, Haryana Appellant Respondent Assessee By Ms. Reema Grewal, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

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

…1 Signify Innovations India Ltd. vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Signify Innovations India Limited Vs Deputy Commissioner of 9B, 9th Floor, DLF Cyber City, Income Tax, Circle 3(1), Range DLF QE, S.O. Gurgaon, Haryana Code 107, Income Tax Officer, PAN: AAICP0987G Shankar Chowk, Phase V, UdyogVihar, Sector 19, Gurugram, Haryana Appellant Respondent Assessee by Ms. Reema Grewal, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 20/01/2026 Date of Pronouncement 23/01/2026 ORD…

Coim India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle 4(2), Delhi

In the result, appeal of the Assessee is allowed

ITA 4466/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalcoim India Private Limited Vs Deputy Commissioner Of Shop No. 4, Ground Floor Income Tax, Income Tax Rajendrabhawan, Patel Nagar, Department, Circle 4(2), East Central Delhi, Delhi Delhi Pan: Aabcy0901A Appellant Respondent Assessee By Sh. Nikhil Aggarwal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)Section 158A

…1 ITA No. 4466/Del/2024 Coim India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Coim India Private Limited Vs Deputy Commissioner of Shop No. 4, Ground Floor Income Tax, Income Tax RajendraBhawan, Patel Nagar, Department, Circle 4(2), East Central Delhi, Delhi Delhi PAN: AABCY0901A Appellant Respondent Assessee by Sh. Nikhil Aggarwal, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned…

Haskoningdhv Consulting Private Limited, New Delhi vs. ACIT, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4430/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalhaskoningdhv Consulting Vs The Assistant Commissioner Private Limited, Office No. 204, Of Income Tax, Circle 10(1), 2Nd Floor, Rs Tower, Plot No. B C. R. Building, New Delhi 358A, New No. 1267, New Ashok Nagar, Vasundhara Enclave, East Delhi Pan: Aaacm8966G Appellant Respondent Assessee By Sh. Harpreet Singh Ajmani, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

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

…1ITA No. 4430/Del/2024 Haskoningdhv Consulting Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER HaskoningDHV Consulting Vs The Assistant Commissioner Private Limited, office No. 204, of Income Tax, Circle 10(1), 2nd floor, RS Tower, Plot No. B C. R. Building, New Delhi 358A, New No. 1267, New Ashok Nagar, Vasundhara Enclave, East Delhi PAN: AAACM8966G Appellant Respondent Assessee by Sh. Harpreet Singh Ajmani, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01/2026 Date of P…