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“dispute resolution panel”

Assessment ProceduresSection 144CSection 144C2,746 judgments

The decision most relied on for dispute resolution panel is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. (445 ITR 537), cited in 269 judgments on BharatTax.

Leading authorities on dispute resolution panel

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

Shelf Drilling 4. In ACIT (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd.
177 Taxmann.com 262 · 2025 · Supreme Court
216
citing judgments

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.

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)
153 Taxmann.com 162 · 2023 · High Court
169
citing judgments

The time consumed in proceedings before the Dispute Resolution Panel (DRP) under Section 144C must be subsumed within the limitation period prescribed under Section 153 for the completion of assessment, meaning these timelines are not mutually exclusive.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

Roca Bathroom Products (P.) Ltd. v. Dispute Resolution Panel-2
127 Taxmann.com 332 · 2021 · High Court
57
citing judgments

A High Court decision is binding on subordinate authorities like the Assessing Officer. The Assessing Officer erred in not following a prior jurisdictional High Court ruling and a Madras High Court ruling.

Vodafone India Services Pvt. Ltd. v. Addl. CIT & Ors.
361 ITR 531 · 2014 · High Court
40
citing judgments

Proceedings before the Dispute Resolution Panel (DRP) are a continuation of the assessment proceedings, not an appeal. The DRP's role is to act as a correcting mechanism, providing a second review of the proposed assessment order.

CIT v. Tata Power Solar Systems Ltd.
77 Taxmann.com 326 · 2017 · High Court
25
citing judgments

An assessee can withdraw a company from the list of comparables if it was inadvertently included and is not genuinely comparable.

S.A. Builders Ltd. v. CIT(Appeals)
338 ITR 482 · 2011 · High Court
23
citing judgments

The deletion of a disallowance under Section 36(1)(iii) by the Dispute Resolution Panel (DRP) is upheld when relied upon by other judgments.

Judgments citing dispute resolution panel

Benetton India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 4(2), New Delhi, Cr Building

ITA 5997/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22
Section 144C(13)Section 92C

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Federal Mogul Goetze India Limited, Delhi vs. The Deputy Commissioner of Income Tax, Delhi

ITA 5946/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144C(13)

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Lintec India Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Central Delhi

ITA 5856/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22
Section 144C(13)Section 92C

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Nec Corporation India Private Limited, Delhi vs. Deputy/ Assistant Commissioner of Income Tax, Circle 16(1), Delhi

In the result, all ITA Nos

ITA 5493/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5493/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Nec Corporation India Private Limited, Assessment Unit, A-31, 1St Floor, Lajpat Nagar, South Delhi, Delhi. Vs. Circle 16(1), C.R.Bldg, Pan No.Aaccn3496J I.P. Estate, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Arun Bhaduria, Advocate (Virtual) &Shri Nishank Vashistha, Adv Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5856/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Lintec India Private Limited, Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Vs. Income Tax, Nehru Place, South Delhi. Circle 13(1), C.R. Building,Delhi. Pan No.Aaccl3772F अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 92C

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Sgd Pharma India Private Limited, Hyderabad vs. ITO Ward-3(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 477/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita-Tp Nos.130 & 447/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S. Sgd Pharma India Vs. Dy.Cit/I.T.O Private Limited, Ward/Circle 3 (1) Mahabubnagar Hyderabad Pan:Aadcc7815K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Aliasgar Rampurwala, Ca राज" व "ारा/Revenue By:: Smt. K. Haritha, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 17/12/2025 घोषणा की तारीख/Pronouncement: 21/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Smt. K. Haritha, CIT(DR)
Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 43BSection 92C

dated 25.02.2022 and 27.07.2022 for A.Y 2017-18 & 2018-19 respectively in pursuance of the directions issued by the Learned Dispute Resolution Panel Page 1 of 14 ITA No 130 and 447 of 2022 SGD Pharma India P Ltd (“Ld. DRP”). Since identical issues are involved in these two appeals

Sgd Pharma India Private Limited, Mahabubnagar vs. DCIT, Circle -3 (1), Hyderabad

ITA 130/HYD/2022[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita-Tp Nos.130 & 447/Hyd/2022 (निर्धारण वर्ष/Assessment Years: 2017-18 & 2018-19) M/S. Sgd Pharma India Vs. Dy.Cit/I.T.O Private Limited, Mahabubnagar Pan:Aadcc7815K (Appellant) Ward/Circle 3 (1) Hyderabad (Respondent) निर्धारिती द्वारा / Assessee By: Shri Aliasgar Rampurwala, Ca राजस्व द्वारा / Revenue By:: Smt. K. Haritha, Cit(Dr) सुनवाई की तारीख / Date Of Hearing: 17/12/2025 घोषणा की तारीख / Pronouncement: 21/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: Both These Appeals Are Filed By M/S. Sgd Pharma India Private Limited (“The Assessee”), Feeling Aggrieved By The Separate Final Assessment Orders Passed By The Learned Assessing Officer (“Ld. Ao”) Under Section 143(3) Read With Sections 144C(13) Of The Income Tax Act, 1961 (“The Act") Dated 25.02.2022 & 27.07.2022 For A.Y 2017-18 & 2018-19 Respectively In Pursuance Of The Directions Issued By The Learned Dispute Resolution Panel (“Ld. Drp”). Since Identical Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Shri Aliasgar Rampurwala, CAFor Respondent: : Smt. K. Haritha, CIT(DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 40A(7)Section 43BSection 92C

dated 25.02.2022 and 27.07.2022 for A.Y 2017-18 & 2018-19 respectively in pursuance of the directions issued by the Learned Dispute Resolution Panel (“Ld. DRP”). Since identical issues are involved in these two appeals, for the sake of convenience, these were heard together and are being disposed of by this

Express Freight Consortium, New Delhi vs. Assessment Unit, New Delhi

ITA 5422/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

India Seah Precision Metal Private Limited, Noida vs. DCIT, Circle 10(1), Delhi

ITA 5407/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Oriental Consultants India Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 19(1), Range - 44, Delhi

ITA 5376/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Egencia Travel India Private Limited, New Delhi vs. Income-Tax Officer, Ward 8(1), Delhi, New Delhi

ITA 5371/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं./I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre, Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida, Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं./I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

T.En Global Business Services Private Limited, New Delhi vs. The Deputy Commissioner of Income Tax, Circle 25(1), Cr Building

ITA 5342/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Interglobe Air Transport Limited, New Delhi vs. DCIT, Circle 10(1), Delhi, New Delhi

ITA 5340/DEL/2024[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Claas Agricultural Machinery Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4563/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

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

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

submission 2. The present appeals raise the issue whether, in cases governed by section 144C, the time consumed in the proceedings before the Dispute Resolution Panel ("DRP") is required to be subsumed within the limitation prescribed under section 153, or whether section 144C operates as a special statutory mechanism with

Federal-Mogul Goetze India Limited, Delhi vs. DCIT, Delhi

ITA 4407/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4389/DEL/2024[2020-21]Status: HeardITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam Of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, Pan: Aabcs6575L New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

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

submission 2. The present appeals raise the issue whether, in cases governed by section 144C, the time consumed in the proceedings before the Dispute Resolution Panel ("DRP") is required to be subsumed within the limitation prescribed under section 153, or whether section 144C operates as a special statutory mechanism with

Boeing India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax (DCIT), Circle-4(2), New Delhi

ITA 4337/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.5422/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Express Freight Consortium, C-4, District Centre, Saket, New Delhi. बनाम Vs. Assessment Unit, Income Tax Dept, Civic Centre,Pratyakshar Bhawan, Shayama Prasad Mukherjee Marg, New Delhi. Pan No.Aaaae8440R अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Prashant Meharchandani, Advocate & Ms. Kanika Jain, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5407/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 India Seah Precision Metal Prvate Limited, A-39, Sector-80, Phase-Ii, Noida,Uttarpradesh. Pan No.Aabch2680P बनाम Vs. Dcit, Circle 10(1), C.R. Building, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate, Shri Utkarsa Kumar Gupta, Advocate & Shri Shivam Yadav, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.5376/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Oriental Consultants India Private Limited, 10A-16, Ground Floor, Narain Manzil, 23, Barakhamba Road, New Delhi. Pan No.Aabco8528P बनाम Vs. The Deputy Commissioner Of Income Tax, Circle 19(1), Range-44, C.R. Building, Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Kashish Gupta, Ar, Ms. Taranjeet Kaur, Ar & Shri Anil Kumar, Advocate 1

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self-contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel (DRP) to work: The provisions of this section cannot be interpreted in a manner that renders the entire scheme unworkable. As such

Xl India Business Services Private Limited, Delhi vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4332/DEL/2024[2020-2021]Status: DisposedITAT Delhi21 Jan 2026AY 2020-2021

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

Section 143(3)Section 144CSection 153

submission 2. The present appeals raise the issue whether, in cases governed by section 144C, the time consumed in the proceedings before the Dispute Resolution Panel ("DRP") is required to be subsumed within the limitation prescribed under section 153, or whether section 144C operates as a special statutory mechanism with ... section issue (12) of Section 144C |direction read with Section Panel 153 of the Act (Time | Resolution Limit for issuing Direction of Dispute Resolution Panel) i.e., within 9 months from the end of the Atleast one month before the end of time limit to complete assessment proceedings

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4282/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153

submission 2. The present appeals raise the issue whether, in cases governed by section 144C, the time consumed in the proceedings before the Dispute Resolution Panel ("DRP") is required to be subsumed within the limitation prescribed under section 153, or whether section 144C operates as a special statutory mechanism with

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

ITA 3974/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

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

submission 2. The present appeals raise the issue whether, in cases governed by section 144C, the time consumed in the proceedings before the Dispute Resolution Panel ("DRP") is required to be subsumed within the limitation prescribed under section 153, or whether section 144C operates as a special statutory mechanism with

Li & Fung (India) Private Limited, New Delhi vs. DCIT, Circle-13(1), Delhi

ITA 3819/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthili & Fung (India) P. Ltd., आअसं.1820/दिल्ली/2022(नि.व. 2018-19)

For Respondent: S/Shri Neeraj Jain, Ramit Katyal, Dhruv Seth &
Section 144CSection 144C(13)Section 153

time consumed in the proceedings undertaken after draft assessment order under section 144C of the I.T. Act before the Dispute Resolution Panel ("DRP") and the Assessing officer get subsumed within the time limitation prescribed under section 153 of the I.T. Act or whether section 144C operates as a special statutory ... self contained code in itself with regard to assessment of eligible assessee and prescribes entire procedure and time line for the framework of Dispute Resolution Panel 10 ITA No 1820/Del/2022 (AY 2018-19) ITA No. 3819/Del/2024 (AY 2020-21) SA Nos. 449 & 450/Del/2025 (DRP) to work: The provisions of this