“objections before DRP”

Jindal Steel & Power Ltd., Hisar vs. ACIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

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

Alstom Bharat Forge Power Pvt. Ltd., New Delhi vs. DCIT, Circle- 2(1), New Delhi

In the result, ITA No.1040/Del/2021 (Honda Cars India Ltd

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Haskoningdhv Consulting Private Limited Acit, Office No.204, 2Nd Floor, Rs Tower, Plot No. B Vs. Circle-10(1), 358A, New Ashok Nagar No.1267, Room No.389 A, 3Rd Floor, C.R. Building, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G Delhi. अपीलाथ" Appellant ""यथ"/Respondent

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

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Circle- 1(1), Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1417/दिल्ली/2016(नि.व. 2011-12)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/दिल्ली/2014(नि.व. 2009-10)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Denso India Pvt. Ltd., New Delhi vs. JCIT, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

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

M/S Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

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

Jindal Steel & Power Ltd., Hisar vs. ACIT, Gurgaon

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Delhi 110066 Pan: Aaacj-7097-D बनाम Vs. Assistant Commissioner Of Income Tax, Circle 1(1), 5Th Floor, Hsiidc Building, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana Jindal Steel & Power Ltd., O.P Jindal Marg, Hisar, Haryana 125005 Pan: Aaacj-7097-D बनाम Vs. Assistant Commissioner Of Income Tax, Circle 1(1), 5Th Floor, Hsiidc Building, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष

Lufthansa Technik Services India Private Limited, New Delhi vs. Income Tax Officer, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/दिल्ली/2014(नि.व. 2009-10)

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

M/S. Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Income Tax Officer, Ward 15(4), ..... प्रनिवादी/Respondent New Delhi आअसं.1706/धिल्ली/2016(नि.व. 2011-12) आअसं.506/धिल्ली/2017(नि.व. 2012-13) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 15(2), R.No. 316-A, Cr Building, New 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

Genpact Mobility Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax (OSD), Range-42, New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

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

Ericsson India Private Limited (Formerly Known As Ericsson India Global Services Private Limited), Delhi vs. The Deputy Commissioner of Income Tax (DCIT), New Delhi

In the result, all ITA Nos

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

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

Boeing India Private Limited, Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), C.R. Building, I.P Estate, New Delhi, 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 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

Amplifon (India) Private Limited, Delhi vs. ACIT, Central Circle 7, 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

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

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

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

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

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

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

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

In the result, all ITA Nos

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

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

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

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

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

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

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

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

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

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

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