“Section 153(1)”

ZELIANT CORP,DELHI vs. INCOME TAX OFFICER, WARD 36(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

Rule 127 of the Rules. The Tribunal relied on the jurisdictional High Court's decision in Suman Jeet Agarwal (supra).", "result": "Allowed", "sections": [ "153(1)", "282", "2(31)(iv)", "2(31)(v)", "142(1)", "133(6)", "144A", "69A", "115BBE", "271AAC", "139", "144(1)(b)", "282", "127" ], "issues": "Whether the assessment

EMAAR INDIA LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 2, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

time barred by limitation and 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 2 Emaar India Limited Vs. ACIT relying

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

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfederal Mogul Ignition Products Vs Dcit India Ltd. 10Th Floor, Towr B, Paras Circle 7(1) Twin Towers, Golf Course Road, New Delhi Sesctor-54 Gurugram, Haryana, Pan: Aaacf4128M Appellant Respondent Assessee By Ms. Nandita Singhal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30 /01/2026

time barred by limitation and 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 2 Federal Mogul Ignition Products Vs. DCIT relying

QUALCOMM INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the Assessees are allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

24/08/2022 are time barred by limitation and are bad in law, as the same have 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

REFOP INDIA COMPANY ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrefop India Company Vs Dcit Office No. 6, 2Nd Floor, Sector-8, Circle 19(1) Pocket-7, Plot No. 11, Vasant Kunj, Delhi South West Delhi Pan: Aaacr3007K Appellant Respondent Assessee By Ms.Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final

time barred by limitation and 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

PERSOLKELLY INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaypersolkelly India Private Limited Vs Dcit Unit No. 1202, 1203, 1204, 12Th Circle 19(1), Floor, Tower C, Unitech Cyber Park, C. R. Building, Sector 29, Gurgaon, Haryana Delhi Pan: Aabck6665K Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

time barred by limitation and 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 2 Persolkelly India Pvt. Ltd. Vs. DCIT relying

INTERCONTINENTAL HOTELS GROUP (INDIA) PRIVATE LIMITED,GURUGRAM vs. DCIT, GURUGRAM

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayintercontinental Hotels Group (India) Vs Dcit Private Limited, 11Th Floor, Building Ao Type-C, Range Code- 10, Tower, C, Fld Cyber City Phase- 53, A.O Number-C, Circle- Ii, Gurugram, Haryana 1(1), Gurugram, Haryana Pan: Aagcs7613G Appellant Respondent Assessee By Sh. Ajin Kumar Jain, Ca, Ms. Nikhila Bhalla, Ca & Ms. Shreyanshi Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

time barred by limitation and 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 2 Inter Continental Hotels relying on the ratio

DENTSPLY INDIA PRIVATE LIMITED,DELHI vs. NFAC, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaydentsply India Private Limited V National Faceless Khasra No. 6/20 & 66/11/2, Gali S Assessment Centre, No. 2 Main Rohtak Road Mundka Lok Nayak Bhawan, Industrial Area, New Delhi Khan Market, New Delhi Pan: Aaacd3171E Appellant Respondent Assessee By Sh. Pranay Gandhi, Adv (Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 30/01/2026

time barred by limitation and 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

LONZA INDIA PRIVATE LIMITED,GURUGRAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), GURGAON, GURGAON

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaylonza India Pirvate Limited Vs Dcit Novus Tower, Ground Floor, Plot No. Circle 1(1), Hsiidc 18, Sector 18, Palam Road, Building, Vanijyanikunj, Gurgaon, Haryana, 122015 Udyogvihar, Phase-V, Pan: Aaacc8679A Gurgaon, Haryana

time barred by limitation and 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 2 Lonza India Pvt. Ltd. Vs. DCIT Income Tax Act, 1961 ('Act' for short). The Ld. Assessee's Representative relying

G-MOBILE DEVICES PRIVATE LIMITED,NOIDA vs. DCIT CIRCLE 5(1)(1), NOIDA

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayg-Mobile Devices Pvt. Ltd. Vs Dcit Unit No. B-301, Third Floor, Tower- Circle-5(1)(1), Gautam B, Plot No. 7, Advant Iet Park, Buddha Nagar, Nodia, Sector 142, Noida, 201301 201301, Uttar Pradesh Pan: Aagcg5071N Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

time barred by limitation and 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