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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

Denso India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

ITA 6734/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Feb 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1147/दिल्ली/2022(नि.व. 2017-18)

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

DCIT, Mumbai vs. Trent Limited, Mumbai

In the result, these grounds of appeal are

ITA 5242/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: Shri Pawan Singh& Shri Girish Agrawal(Physical Hearing) Trent Limited Dcit-2(3)(1), Mumbai 552, 5Th Floor, Aayakar Bhavan, Bombay House, Mumbai, Vs Maharashtra – 400001. Maharishi Karve Road, [Pan: Aaacl1838J] Mumbai-400020. Appellant / Assessee Respondent / Revenue Dcit-2(3)(1), Mumbai Trent Limited 552, 5Th Floor, Aayakar Bhavan, Vs G Block, Plot No. C 60, Trent House, Maharishi Karve Road, Beside City Bank, Bandra K Complex, Mumbai-400020. Bandra E Mumbai – 400051. [Pan: Aaacl1838J] Appellant / Revenue Respondent / Assessee

Section 115JSection 143(3)Section 153Section 254(1)Section 40A(2)Section 92BSection 92C

decision. In the result, this ground of appeal is allowed. 23. Ground no. 3 relates to validity of assessment order on account of reference to TPO and not passing the assessment order in extended time. Considering the fact that we have allowed relief to the assessee on various grounds

Trent Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(3)(1), Mumbai

In the result, these grounds of appeal are

ITA 5166/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: Shri Pawan Singh& Shri Girish Agrawal(Physical Hearing) Trent Limited Dcit-2(3)(1), Mumbai 552, 5Th Floor, Aayakar Bhavan, Bombay House, Mumbai, Vs Maharashtra – 400001. Maharishi Karve Road, [Pan: Aaacl1838J] Mumbai-400020. Appellant / Assessee Respondent / Revenue Dcit-2(3)(1), Mumbai Trent Limited 552, 5Th Floor, Aayakar Bhavan, Vs G Block, Plot No. C 60, Trent House, Maharishi Karve Road, Beside City Bank, Bandra K Complex, Mumbai-400020. Bandra E Mumbai – 400051. [Pan: Aaacl1838J] Appellant / Revenue Respondent / Assessee

Section 115JSection 143(3)Section 153Section 254(1)Section 40A(2)Section 92BSection 92C

decision. In the result, this ground of appeal is allowed. 23. Ground no. 3 relates to validity of assessment order on account of reference to TPO and not passing the assessment order in extended time. Considering the fact that we have allowed relief to the assessee on various grounds

Kanyakumari-Etturavattam Tollway Private Limited, Delhi vs. DCIT, Circle 13(1), C.R. Building, I.P. Estate, Delhi

ITA 6041/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

For Respondent: Shri Ajay Vohar, Sr. Advocate 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

Wolters Kluwer India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, New Delhi

ITA 6039/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6039/दिल्ली/2024(नि.व. 2021-22)

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

Hazaribagh Tollway Private Limited, Delhi vs. ITO, Ward 11(1), C.R. Building, I.P. Estate, Delhi

ITA 6012/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

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

Nanguneri-Kanyakumari Tollway Private Limited, Delhi vs. DCIT, Circle 16(1), C. R. Building I. P. Estate, Delhi

In the result, appeals of the assessees are allowed

ITA 6009/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5885/धिल्ली/2024(नि.व. 2021-22) Lumileds India P Ltd., R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16Th Floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaccl-7665-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Range 53, Gurgaon, Haryana 122002 आअसं.6009/धिल्ली/2024(नि.व. 2021-22) Nanguneri-Kanyakumari Tollway P. Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aagcn-7957-C बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.6041/धिल्ली/2024(नि.व. 2021-22) Kanyakumari-Etturavattam Tollway P Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aahck-9246-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, Delhi 110002

For 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

Mufg Bank Ltd, New Delhi vs. Assistant Commissioner of Income-Tax, New Delhi

ITA 6004/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22
Section 144CSection 144C(13)Section 153

2 ITA Nos. 5468/Del/2024(A.Y 2021-22) 6004/Del/2024(A.Y 2021-22) आदेश/ORDER PER VIKAS AWASTHY, JM: These two appeals

Lumileds India Private Limited, Gurgaon, Haryana vs. Deputy Commissioner of Income Tax Circle 1(1), Range 53, Gurgaon, Haryana

ITA 5885/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthilumileds India P Ltd., आअसं.5885/दिल्ली/2024(नि.व. 2021-22)

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

Performance Specialty Products India Private Limited, Gurgaon vs. Assessment Unit, Income Tax Department, Gurgaon

ITA 5828/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22
Section 144CSection 144C(13)Section 153Section 92C

ITA Nos. 3941/D/2024 & 5828/D/2024 PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW

Lt Foods Limited, Delhi vs. Assessment Unit, ITO Jao-Circle13(1), Delhi

ITA 5708/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(नि.व. 2018-19)

For Respondent: S/Shri Prashant Meharchandani &
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

Giesecke & Devrient Ms India Pvt Ltd., Mumbai vs. DCIT, Circle-1, Delhi

Appeals of the assessee are allowed

ITA 5388/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

For Appellant: Shri Harpreet Singh Ajmani &For 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

At & T Global Network Services India Private Limited, New Delhi vs. Office of Assistant Commissioner of Income Tax, Circle 1(1), Cr Building, Delhi

In the result, appeals of the assessees are allowed

ITA 5381/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jan 2026

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For 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

Inshorts India Advertising and Services Private Limited, Delhi vs. Assistant Commissioner of Income Tax, New Delhi

In the result, appeals of the assessees are allowed

ITA 5374/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5Th Floor, Tower-A, Building No.9, Dlf Cyber City, Dlf Phase Iii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Assessing Officer, Regional E-Assessment Unit, ..... प्रनिवादी/Respondent National E-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Baxter (India) P. Ltd. 2Nd Floor, Tower-C, Building No.8, Dlf Cyber City, Dlf Phase Ii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi 110002 आअसं.5374/धिल्ली/2024(नि.व. 2021-22) Inshorts India Advertising & Services P. Ltd., 713, 7Th Floor, Devika Tower 6, Nehru Place, Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aadci-8733-Q बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi

For Respondent: Shri Dharm Veer Singh
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

Emaar India Limited, New Delhi vs. ACIT, Central Circle 2, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4501/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

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

Federal-Mogul Ignition Products India Limited, Gurugram vs. The Deputy Commissioner of Income Tax, Circle 7(1), Range - 40, Delhi

In the result, appeal of the Assessee is allowed

ITA 4440/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfederal Mogul Ignition Products Vs Dcit India Ltd. 10Th Floor, Towr B, Paras Circle 7(1) Twin Towers, Golf Course Road, New Delhi Sesctor-54 Gurugram, Haryana, Pan: Aaacf4128M Appellant Respondent Assessee By Ms. Nandita Singhal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30 /01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)

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

Qualcomm India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, appeals of the Assessees are allowed

ITA 4412/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

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

Refop India Company, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the Assessee is allowed

ITA 4409/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrefop India Company Vs Dcit Office No. 6, 2Nd Floor, Sector-8, Circle 19(1) Pocket-7, Plot No. 11, Vasant Kunj, Delhi South West Delhi Pan: Aaacr3007K Appellant Respondent Assessee By Ms.Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

otherwise the extension becomes meaningless. 15 Refop India Company Vs. DCIT (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

Persolkelly India Private Limited, Gurgaon vs. Deputy Commissioner, Delhi

In the result, appeal of the Assessee is allowed

ITA 4390/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaypersolkelly India Private Limited Vs Dcit Unit No. 1202, 1203, 1204, 12Th Circle 19(1), Floor, Tower C, Unitech Cyber Park, C. R. Building, Sector 29, Gurgaon, Haryana Delhi Pan: Aabck6665K Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

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

Intercontinental Hotels Group (India) Private Limited, Gurugram vs. DCIT, Gurugram

In the result, appeal of the Assessee is allowed

ITA 4302/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayintercontinental Hotels Group (India) Vs Dcit Private Limited, 11Th Floor, Building Ao Type-C, Range Code- 10, Tower, C, Fld Cyber City Phase- 53, A.O Number-C, Circle- Ii, Gurugram, Haryana 1(1), Gurugram, Haryana Pan: Aagcs7613G Appellant Respondent Assessee By Sh. Ajin Kumar Jain, Ca, Ms. Nikhila Bhalla, Ca & Ms. Shreyanshi Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

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