“Section 92(2)”

Section References (mined)Section 92Section 92(2)34 judgments

OSG (INDIA) PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE-3(1), GURGAON

In the result, appeal of the assessee is allowed for statistical purposes

ITA 4925/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

amounts to redundancy. Therefore, as the TPO is only empowered to determine arm's length price of international transaction, as per provision of section 92(2) he is required to consider all the above aspects of the services for which AE is remunerated"  These decisions clearly support the view that

VIKASH AGARWAL,KOLKATA vs. I.T.O., WARD - 61(3), KOLKATA

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1896/KOL/2024[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 250Section 91(2)Section 91(3)Section 92(2)

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT

PRABODH CENTRE FOR RURAL REFORMS,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde

Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

ALFANAR ENERGY PRIVATE LIMITED,GURUGRAM, HARYANA, INDIA vs. THE DEPUTY OR ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), GURUGRAM, GURUGRAM, HARYANA, INDIA

The appeal is allowed partly with consequences to follow as per the directions given to AO/TPO above

ITA 4439/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2020-21 Alfanar Energy Private Limited, Vs Dcit, 16Th Floor, Building No.5, Circle-1(1), Block-C, Dlf Cyber City, Gurugram. Phase Iii, Gurugram, Haryana – 122 002. Pan: Aapca2671M (Appellant) (Respondent) Assessee By : Shri Vishal Kalra, Advocate; Ms Reema Grewal, Ca; & Ms Snigdha Gautam, Advocate Revenue By : Shri S.K. Jadhav, Cit-Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 15.10.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 29.07.2024 Of The Dy. Commissioner Of Income-Tax, Circle 1(1), Gurugram (Hereinafter Referred As ‘The Ld. Ao’) For Assessment Year 2020-21 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. The Assessee Is Part Of The Multinational Group, Arabian Trading Group Which Is Based Out Of Kingdom Of Saudi Arabia & Is Engaged In Generating, Developing, Accumulating, Distributing & Supplying Electricity By Setting Renewable Energy Power Plants. This Is The First Year Of The Assessment Of The Assessee. During The Year, The Assessee Has Undertaken The Following International Transactions:- International Transactions Transfer Pricing Method Total Value Of International Transactions (In Inr) Issue Of Compulsorily Other Method 2,44,77,26,400 Convertible Debentures (Ccds) Interest On Ccds Comparable Uncontrolled 46,52,90,098 Price (Cup) Method Issue Of Equity Shares Other Method 45,04,31,700

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri S.K. Jadhav, CIT-DR

Section 143(3)

adjustment of Rs. 46.52,90,098-has been proposed to the income of the Assessee. 8. The DRP then considered the Sub-section 92(2) of the Act, which provides that under an arrangement for facility of funding have to be such that “the cost or expense allocated or apportioned

KARTHEESAN,CHENNAI vs. NON CORP CIRCLE 8(1) CHE, CHENNAI

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1751/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Sept 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1751/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Kartheesan, Vs. The Income Tax Officer, No. 1/128, Trunk Road, Non Corporate Circle 8(1), Ayyappanthangal, Chennai 600 056. Chennai. [Pan:Ajepk0127F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M.P. Venkateshwara Perumal, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.09.2025 घोषणा की तारीख /Date Of Pronouncement : 11.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2015-16. 2. We Find That This Appeal Is Filed With A Delay Of 110 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We

For Appellant: Shri M.P. Venkateshwara PerumalFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 92(2)

above assessment year under consideration. He also placed on record copy of order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and submitted that the appeal filed by the assessee may be treated as withdrawn. 4. The ld. DR Ms. Gouthami ... towards settlement of pending tax dispute. We further note that the Assessing Officer passed order giving effect to the VSVS order under section 92(2) r.w.s. 93 of DTVSVS, 2024 dated 03.07.2025 and thus 3 I.T.A. No.1751/Chny/25 settlement of pending tax dispute attained finality. In view of the above facts

UTV SOFTWARE COMMUNICATIONS PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT. NATIONAL FACELESS ASSESSMENT CENTRE. INCOME TAX DEPARTMENT. , MUMBAI

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1011/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144C(13)Section 253Section 92(2)Section 93

receipt of the order dated 12 June 2025 in Form 4 for full and final settlement of tax arrears under section 92(2) read with section 93 of VSV Scheme. A copy of Form 4 is enclosed herewith as Annexure 3. In view of the above, as the captioned appeal

PRADEEP KUMAR PATEL,BHABUA vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT

Appeal is allowed to be withdrawn

ITA 346/PAT/2024[2017-18]Status: DisposedITAT Patna30 Jun 2025AY 2017-18

Bench: The Hon'Ble Income Tax Appellate Tribunal. Patna Bench For Assessment Year 2017-18 In The Case Of Shri Pradeep Kumar Patel (Pan: Apspp3773L), We Respectfully Submit As Under:

Section 250Section 91(2)Section 92(2)

Authority vide Certificate No. 860683951050225 dated 05.02.2025, confirming the particulars of tax arrears and amount payable. 3. Form-3 (Intimation of payment under section 92(2)) was submitted by the assessee on 13.02.2025. 4. Full payment of the declared amount 61,969 was made on 13.02.2025 via Union Bank

INDU MOHTA L/H OF CHHAGAN LAL MOHTA,KOLKATA vs. D.C.I.T., CIRCLE - 61,, KOLKATA

Appeal of the assessee is allowed

ITA 663/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-2015

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 92(2)Section 93

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A

KANTA DEPURA,KOLKATA WEST BENGAL vs. I.T.O., WARD - 36(6), KOLKATA

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2461/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91Section 91(2)Section 91(3)Section 92Section 92(2)

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 131/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam02 Jun 2025AY 2018-19

Section 147Section 92(2)

{"clean_text": "1\nITA 131/Viz/2025\nThe Krishna Farmers Service Coop Society Lte vs. ITO\nआयकर अपीलीय अधिकरण, विशाखापटणमपीठ, विशाखापटणम\nIN

VIJAY MITTAL,VIZAC, A.P. vs. D.C.I.T., CIR - 1(1), KOLKATA

In the result, the appeal filed by the assessee is dismissed as\nwithdrawn

ITA 2403/KOL/2024[2015-2016]Status: DisposedITAT Kolkata25 Apr 2025AY 2015-2016

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

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MANISHA MAJUMDER,PANAGARH vs. ITO, WARD - 1(4), DURGAPUR

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1845/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Mar 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज

SHAIKH EAUNUSH ALI,MEDINIPUR vs. ITO, WARD-40(1), KOLKATA

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 715/KOL/2024[2013-14]Status: DisposedITAT Kolkata05 Mar 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 91(2)Section 91(3)Section 92(2)

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री जॉजज

SUDHANSHU SHEKHAR,GAYA vs. INCOME TAX OFFICER, GAYA

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 434/PAT/2024[2015-16]Status: DisposedITAT Patna04 Mar 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 250Section 69A

आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual

CHITTARANJAN LOCOMOTIVE WORKS COOPERATIVE CREDIT SOCIETY LIMITED,CHITTARANJAN vs. ASSISTANT COMMISSIONER, CIRCLE-1, ASANSOL, ASANSOL

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1506/KOL/2024[2017-18]Status: DisposedITAT Kolkata04 Mar 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91(2)Section 91(3)Section 92(2)

CHITTARANJAN LOCOMOTIVE WORKS COOPERATIVE CREDIT SOCIETY LIMITED,CHITTARANJAN vs. ASSISTANT COMMISSIONER OF INCOME TAX , ASANSOL

In the result, the appeal of assessee is dismissed as withdrawn

ITA 1150/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Feb 2025AY 2016-2017

Bench: Shri George Mathan & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Abhijit Banerjee, ARFor Respondent: Shri Sallong Yaden, Addl. CIT, DR

Section 250Section 92(2)

Form No. 4 in accordance with law. However, in case, if the Designated Authority does not issue Form No. 4 as per section 92(2) r.w.s. 93 of the Scheme, then the assessee is at liberty to move appropriate application to recall this tribunal’s order. With this caveat