Vodafone Idea and in Shell India Markets (P.) Ltd. v. Addl. CIT, National Faceless Assessment Centre

139 Taxmann.com 335High Court2022#12186 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 144B Section 144C(13)Section 143(3)Section 144C(5)Section 144C(1)Section 144C(12)Section 92CA Section 142(1)

Issues it is cited on

section 144c(12)interest on outstanding receivables eligible assessee section 144c(5)national faceless assessment centre directions of the drp section 144c(1)section 144c(13)section 92ca(3)faceless assessment section 153b section 144c

Judgments citing Vodafone Idea and in Shell India Markets (P.) Ltd. v. Addl. CIT, National Faceless Assessment Centre

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

…IT(TP)A No.1844/Bang/2024& SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1844/Bang/2024 Assessment Year : 2020-21 Koch Business Solutions India Pvt. Ltd. Pine Block, Kalyani Platina Kundalahalli Village DCIT K.R. Puram Hobli Circle 4(3)(1) Vs. Bengaluru 560 066 Bengaluru Karnataka PAN NO :AACTS7624Q APPELLANT RESPONDENT SA No.35/Bang/2025 (Arising out of IT(TP)A No.1844/Bang/2024) Assessment Year: 2020-21 Koch Business Solutions India…

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

GIESECKE AND DEVRIENT INDIA PVT LTD.,GURGAON vs. ACIT (OSD), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 1428/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2018-19

Section 119Section 143(3)Section 144BSection 144B(8)Section 144C(13)Section 144C(5)

…1 ITA No. 1428/Del/2022 & SA No. 166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2018-19 ALONGWITH S.A. N0. 1428/Del/2022 ( In ITA No. 1428/Del/2022) M/s Giesecke & Devrient (India) Pvt. Vs ACIT (OSD), Ltd., Plot No. 2, EHTP, Sector-34, New Delhi. Gurugram-122001. PAN: AABCG 4223 D APPELLANT RESPONDENT Assessee represented by Shri Harpreet Singh Ajmani, Adv. & Ms. Ashmita Sharma, Adv. Department represented by Shri S.K. Jadhav, CIT(DR) 17.12.2025 Date of hearing Date of pronouncem…

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…

TRANSUNION INTERNATIONAL INC.,MUMBAI vs. DEPUTY COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-4(1)(2), MUMBAI

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w

Section 142(1)Section 143(3)Section 144CSection 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.2698/Mum/2022 (Assessment Year: 2017-18) TransUnion International Inc., DCIT (IT)-4(1)(2), C/o TransUnion International Inc. Air India Building, Nariman Point, 19th Floor, Tower 2B, One Indiabulls Mumbai-400021. Vs. Centre, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai-400013. PAN: AADCT0669C Appellant) : Respondent) Appellant /Assessee by : Shri J.D. Mistry, Sr. Adv. a/w Rajan Vora, Nikhil Tiwari, AR : Shri Vivek Perampurna- CIT- DR Revenue / Respondent by Date of Hearing : 03.04.2025 Date of Pr…

TMEIC INDUSTRIAL SYSTEMS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, both the Writ Petitions are allowed by setting aside the impugned assessment orders dated

ITA 422/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.422/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19) Tmeic Industrial Systems Vs. Dy. Cit India Private Limited Circle 2 ( 1 ) Hyderabad Hyderabad Pan:Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas, Kranthi Palivela & Mrudulatha Devdas राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2024 घोषणा की तारीख/Pronouncement: 24/02/2025 आदेश/Order

For Appellant: CAs, Kranthi Palivela and Mrudulatha DevdasFor Respondent: : Shri B Balakrishna, CIT(DR)

Section 143(3)Section 144(13)Section 144B

…ITA No 422 of 2022 TMEIC Industrial Systems India P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.422/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19) TMEIC Industrial Systems Vs. Dy. CIT India Private Limited Circle 2 ( 1 ) Hyderabad Hyderabad PAN:AADCT5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CAs, Kranthi Palivela and Mrudulatha Devdas राज" व "ारा/Revenue by:: Shri B Balakrishna, CIT(DR) सुनवाई की तारीख/Date of hearing: 17/1…

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

For Appellant: \nShri Chaitanya, Sr. Advocate a/wFor Respondent: \nMs. Neera Malhotra, CIT-DR

Section 143(2)Section 143(3)Section 92C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE\nBEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER\nIT(TP)A Nos. 303 & 839/Bang/2022\n Assessment Years : 2017-18 & 2018-19\nAPPELLANT\nM/s. InMobi Technology Services Pvt. Ltd.,\n7th Floor, Block Delta,\nB Block,\nEmbassy Tech Square,\nKadubeesanahalli,\nVarthur Hobli,\nBangalore - 560 103.\nPAN: AACCI7117F\nRESPONDENT\nThe Deputy Commissioner of Income Tax,\nCircle - 3(1)(1),\nVs.\nBangalore.\nAssessee by :\nShri Chaitanya, Sr. Advocate a/w.\nShri L. Bharath, CA\nRevenue by :\nMs. Neera Malhotra, CI…

SUPERMAX PERSONAL CARE PVT. LTD,MUMBAI vs. DCIT 3(4), MUMBAI

In the result assessment order dated 30

ITA 2142/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 2142/मुं/ 2021 (िन.व. 2015-16) M/S. Supermax Personal Care Pvt. Ltd. Wagle Estate P.O., Lbs Marg Thane 400604 Pan: Aaocs7144Q ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax - 3(4) World Trade Centre, 29Th Floor ..... "ितवाद"/Respondent Cuffe Parade, Mumbai 400005 अपीलाथ" "ारा/ Appellant By : Shri Nishant Thakkar & Shri Hiten Chande "ितवाद" "ारा/Respondent By : Shri Vinod Tanwani सुनवाई क" ितिथ/ Date Of Hearing : 04.10.2022 घोषणा क" ितिथ/ Date Of Pronouncement : 26.12.2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.09.2021 Passed U/S. 147 R.W.S. 144B Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2015-16. 2. Shri Nishant Thakkar Appearing On Behalf Of The Assessee Submits At The Outset That He Would Be Making Submissions Only On The Jurisdictional Issue

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Vinod Tanwani

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(12)Section 144C(13)Section 144C(2)Section 144C(5)Section 147Section 148

…आयकर अपीलीय अिधकरण मुंबई पीठ “J ” "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 2142/मुं/ 2021 (िन.व. 2015-16) M/s. Supermax Personal Care Pvt. Ltd. Wagle Estate P.O., LBS Marg Thane 400604 PAN: AAOCS7144Q ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax - 3(4) World Trade Centre, 29th Floor ..... "ितवाद"/Respondent Cuffe Parade, Mumbai 400005 अपीलाथ" "ारा/ Appellant by : Shri Nishant Thakkar & Shri Hiten Chande "ितवाद" "ारा…