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“Section 153(4)”

Section References (mined)Section 153Section 153(4)278 judgments

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

issued under section 142(1) and the consequential assessment order were passed beyond the limitation period prescribed under section 153(1) read with section 153(4) of the Act. It was further contended that the due date for completion of the assessment proceedings

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

In the result, the appeal filed by the Revenue is dismissed,\nwhereas the appeal filed by the assessee is partly allowed

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20
Section 135Section 143(3)Section 144BSection 14ASection 250Section 80GSection 80JSection 92C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"D\" BENCH MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &\nSHRI MAKARAND

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

ITA 1225/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Feb 2026AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 115BSection 132Section 144C(5)Section 153CSection 69Section 69A

relevant provisions of sections 148, 144C and 153C of the Act, have held that the extended period of 12 months in terms of section 153(4) of the Act is available only where a reference under section 153CA of the Act is made ... also the provisions of section 144C(15) and 153 of the Act, held that the extended time of 12 months in terms of section 153(4) of the Act is available only in case, where reference u/s 92CA is made to Transfer Pricing Officer, but not in a case

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

ITA 1224/HYD/2025[2018-19]Status: DisposedITAT Hyderabad25 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 115BSection 132Section 144C(5)Section 153CSection 69Section 69A

relevant provisions of sections 148, 144C and 153C of the Act, have held that the extended period of 12 months in terms of section 153(4) of the Act is available only where a reference under section 153CA of the Act is made ... also the provisions of section 144C(15) and 153 of the Act, held that the extended time of 12 months in terms of section 153(4) of the Act is available only in case, where reference u/s 92CA is made to Transfer Pricing Officer, but not in a case

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1223/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Feb 2026AY 2017-18
For Respondent: \nShri P. Murali Mohan Rao, CA
Section 132Section 144C(13)Section 148Section 153BSection 153CSection 69

relevant provisions of sections\n148, 144C and 153C of the Act, have held that the extended\nperiod of 12 months in terms of section 153(4) of the Act is\navailable only where a reference under section 153CA of the Act is\nmade ... also the provisions of\nsection 144C(15) and 153 of the Act, held that the extended\ntime of 12 months in terms of section 153(4) of the Act is\navailable only in case, where reference u/s 92CA is made to\nTransfer Pricing Officer, but not in a case

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

ITA 1222/HYD/2025[2016-17]Status: DisposedITAT Hyderabad25 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 115BSection 132Section 144C(5)Section 153CSection 69Section 69A

relevant provisions of sections 148, 144C and 153C of the Act, have held that the extended period of 12 months in terms of section 153(4) of the Act is available only where a reference under section 153CA of the Act is made ... also the provisions of section 144C(15) and 153 of the Act, held that the extended time of 12 months in terms of section 153(4) of the Act is available only in case, where reference u/s 92CA is made to Transfer Pricing Officer, but not in a case

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

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

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

In the result, appeals of the assessees are allowed

ITA 5984/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
For Respondent: Ms. Anju Goel, Chartered Accountant (Virtual)
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5909/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

RENEW WIND ENERGY (MP TWO) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5908/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

RENEW SOLAR ENERGY (TN) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

ITA 5907/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

ATHENA KARNAL SOLAR POWER PRIVATE LIMITED,NEW DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, appeals of the assessees are allowed

ITA 5835/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

ATHENA BHIWADI SOLAR POWER PRIVATE LIMITED,NEW DELHI vs. CIRCLE 1(1) GURGOAN , GURGAON,HARYANA

In the result, appeals of the assessees are allowed

ITA 5788/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi02 Feb 2026
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 10(1), DELHI, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 5454/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

VOITH HYDRO P.LTD,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2758/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18
For Appellant: Shri Rajan Vora, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

SIGNIFY INNOVATIONS INDIA LIMITED,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, appeals of the assessees are allowed

ITA 2000/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Feb 2026AY 2018-19
Section 144CSection 144C(13)Section 153

{ "clean_text": "2\nITA Nos. 1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19)\nITA No. 2278/Del/2018(A.Y 2006-07)\nITA No

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

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

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

In the result, appeals of the assessees are allowed

ITA 1147/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18
Section 144CSection 144C(13)Section 153

{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"आई\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री संजय अवस्थी, लेखाकार सदस्य

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