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“reference to TPO”

Assessment ProceduresSection 92CASection 92CA424 judgments

The decision most relied on for reference to TPO is PCIT v. Texport Overseas (P.) Ltd. (114 Taxmann.com 568), cited in 69 judgments on BharatTax.

Leading authorities on reference to TPO

PCIT v. Texport Overseas (P.) Ltd.
114 Taxmann.com 568 · 2020 · High Court
69
citing judgments

A reference to the Transfer Pricing Officer (TPO) is invalid and bad in law, which renders consequential Transfer Pricing adjustments by the Assessing Officer liable for deletion.

Sony India (P.) Ltd. v. CBDT & Anr.
288 ITR 52 · 2007 · High Court
39
citing judgments

A prima facie opinion by the Assessing Officer is sufficient to make a reference to the Transfer Pricing Officer. The Assessing Officer is not required to form a considered opinion after examining all materials before making a reference.

Delhi in Indorama Synthetics (India) Ltd. v. ACIT
386 ITR 665 · 2016 · High Court
13
citing judgments

CBDT Instruction No. 3/2016, clarifying the procedure for making references to the TPO, is retrospective and applies to pending cases, even where a reference was made before the instruction's issue. Such an instruction clarifies the existing legal position and is not a procedural change that should only apply prospectively.

Judgments citing reference to TPO

ACIT Circle-26(2), New Delhi vs. V E Commercial Vehicles Ltd., New Delhi

ITA 8415/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

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

ACIT, Spl Rnage-9, New Delhi vs. Ve Commercial Vehicles Ltd., New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7729/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) with S/Shri Neeraj Jain & Jitender BhatiFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

V E Commercial Vehicles Ltd., New Delhi vs. Addi. CIT, Special Range-9, New Delhi

Appeals of the assessee are allowed and appeals of the Revenue

ITA 7107/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

V E Commercial Vehicles Ltd., New Delhi vs. Addi. CIT, Special Range-9, New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7106/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) with S/Shri Neeraj Jain & Jitender BhatiFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

DCIT, Circle-13(1), New Delhi vs. Jas Forwarding Worldwide Pvt. Ltd., Gurugram

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

ITA 4017/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

Section 144CSection 144C(13)Section 153Section 92C

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Jas Forwarding Worldwide Pvt. Ltd., Gurugram vs. DCIT, Circle-13(1), New Delhi

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

ITA 3386/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

Section 144CSection 144C(13)Section 153Section 92C

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

JCIT, Special Range-9, New Delhi vs. V E Commercial Vehicles Ltd., New Delhi

ITA 277/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

For Appellant: Shri Ajay Vohra, Sr. Advocate (virtual) withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT

Ve Commercial Vehicles Ltd., New Delhi vs. Addl. CIT, Special Range- 9, New Delhi

ITA 134/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

For Respondent: Shri Ajay Vohra, Sr. Advocate (virtual) with
Section 144CSection 144C(13)Section 153

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

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

ITA 8277/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

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

For Appellant: Shri Salil Kapoor, Ms. Ananya KapoorFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

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

Coca-Cola India Inc. India Branch Office, Gurgaon vs. DCIT, International Taxation, Circle, Gurgaon

ITA 5031/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15
Section 144CSection 144C(13)Section 153Section 92C

COCA COLA INDIA INC. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL

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

ITA 163/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

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

Section 144CSection 144C(13)Section 153Section 92C

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

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

ITA 6674/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

Section 144CSection 144C(13)Section 153

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

ITA 506/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

Section 144CSection 144C(13)Section 153

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

ITA 1441/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

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

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

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

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

In the result, appeals of the assessee are allowed

ITA 1706/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Jan 2026AY 2011-12
Section 144CSection 144C(13)Section 153

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

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

ITA 1417/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Jan 2026AY 2011-12

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)

Section 144CSection 144C(13)Section 153

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

ITA 1965/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

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

For Appellant: S/Shri Vishal Kalra & Ankit Sahni, Advcoates withFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

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

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

In the result, appeals of the assessee are allowed

ITA 1727/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

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

For Appellant: S/Shri Vishal Kalra & Ankit Sahni, Advcoates with Ms. Sumish Murgai, Shri KashisFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

Coca-Cola India Inc., Gurgaon vs. DDIT, New Delhi

ITA 5223/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Jan 2026AY 2004-05
Section 144CSection 144C(13)Section 153Section 92C

COCA COLA INDIA INC. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL

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

ITA 6133/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shrivikas Awasthy & Shrisanjay Awasthi

Section 144C(13)Section 92C

ITA Nos. 5493/D/24, 5856/D/24,5946/D/24,5997/D/24, 6056/D/24, 6061/D/24, 6094/D/24 & 6133/D/24 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW