“objections before DRP”

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

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

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this is the way objective of expeditious disposal

GROUPE SEB INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, appeals of the assessees are allowed

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

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits 9 ITA No. 6021/Del/2024(A.Y 2021-22) IT (TP)A No. 6047/Del/2024(A.Y 2021-22) expedited finalization ... remains expeditious way of finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. Further, demand crystallizes only after DRP direction is given effect to by the Assessing officer. Hence, this

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\n8\nITA No.5910/Del/2024 ... remains expeditious way of finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this

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

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), DELHI, NEW DELHI

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\nway of use of multiple

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

In the result, appeal of the assessee is allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this is the way objective of expeditious disposal

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\nexpedited finalization. If objections are filed, the statutory mechanism consumes time by\ndesign. Still it remains expeditious ... finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\n9\nITA Nos. 1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19)\nITA No. 2278/Del/2018(A.Y 2006-07)\nITA No. 2000/Del/2022(A.Y 2018-19)\nFurther, demand

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT CIRCLE-22(2), DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. 9 ITA Nos. 1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) ITA No. 2000/Del/2022(A.Y 2018-19) Further, demand crystallizes only after DRP direction

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

further significant facet is that it is the eligible assessee, which has option to activate or not to activate the DRP route. If objections before DRP are not filed, the statute permits expedited finalization. If objections are filed, the statutory mechanism consumes time by design. Still it remains expeditious ... finalization of dispute as stage of appeal before CIT(A) is done away with if option to file objection before DRP is chosen by the Assessee. 9 ITA Nos. 1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) ITA No. 2000/Del/2022(A.Y 2018-19) Further, demand crystallizes only after DRP direction

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

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\n9\nITA No. 1147/Del/2022(A.Y 2017-18)\nITA No. 6734/Del/2017(A.Y 2013-14)\nITA No. 575/Del/2021 ... remains expeditious way of finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this

CEVA LOGISTICS INDIA P.LTD,GURGAON vs. NATIONAL E- ASSESSEMENT CENTRE, NEW DELHI

In the result, appeals of the assessees are allowed

further significant facet is that it is the eligible assessee, which has option to activate\nor not to activate the DRP route. If objections before DRP are not filed, the statute permits\n9\nITA No. 1147/Del/2022(A.Y 2017-18)\nITA No. 6734/Del/2017(A.Y 2013-14)\nITA No. 575/Del/2021 ... remains expeditious way of finalization of dispute as stage of appeal before\nCIT(A) is done away with if option to file objection before DRP is chosen by the Assessee.\nFurther, demand crystallizes only after DRP direction is given effect to by the Assessing\nofficer. Hence, this