“Section 144(5)”

Section References (mined)Section 144Section 144(5)14 judgments

WIPRO GE HEALTHCARE PVT. LTD.,BANGALORE vs. DCIT, NEW DELHI

In the result, the Appeal o f the Assessee is partly allowed

ITA 4521/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Sept 2025AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Wipro Ge Healthcare Pvt. Ltd. Vs. Dcit (Earlier Know As Ge Healthd Care Circle12(1) Pvt. Ltd.) 4, Kadugodi, Industrial New Delhi Area, Bangalore,Pan: Aaacw1685J Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Viyustirawat, Adv& Sh. Devansh Jain, Adv Revenue By Sh. S. K. Jadhav, Cit(Dr) Date Of Hearing 05/08/2025 Date Of Pronouncement 12/09/2025

Section 143(3)Section 144C(13)Section 144C(5)Section 153

Sachit Jolly canvassing on the Ground No. 4 submitted that the impugned Final Assessment Order dated 26/05/2014 passed u/s 143(3) read with Section 144(5)/254 of the Act is barred by limitation as the final assessment order has been passed beyond the time limit prescribed

GRIPTONITE GAMES INDIA PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-2(1) , HYDERABAD

ITA 199/HYD/2022[2017-18]Status: DisposedITAT Hyderabad02 Jun 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON'BLE (Accountant Member)

For Appellant: Shri S.P.Chidambaram, ARFor Respondent: Shri B. Bala Krishna, CIT-

Section 143(3)Section 144(5)Section 92C

AO/TPO and filed objections before the Dispute Resolution Panel-1, Bangalore (in short “DRP”). 8. The DRP vide its order passed under Section 144(5) of the Act, dated 28.01.2022 though scaled down the TP adjustment of Software Development Services (SDS) to Rs. 1,60,72,299/-, but upheld

BOCK COMPRESSORS INDIA PRIVATE,BENGALURU vs. THE DY. CIT, CIRCLE - 1(1)(1), VADODARA

In the result, the appeal of the assessee is partly allowed

ITA 1484/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarassessment Year 2020-21

For Appellant: Shri Ketan Ves, A.R. &For Respondent: Shri Uday Kakne, Sr. D.R

Section 143(3)Section 144(5)Section 144CSection 234BSection 253Section 270ASection 920Section 92ASection 92C

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar, Accountant

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-I,, ERODE

ITA 1956/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. Pan: Aaffs-8491-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. S.Sridhar, Advocate (Erode) : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

For Respondent: Mr. S.Sridhar, Advocate (Erode)

Section 143(2)Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)Section 92

आयकर अपीलीय अधिकरण, सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-1, ERODE

ITA 1955/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. (प्रत्यर्थी/Respondent) Pan: Aaffs-8491-N (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant By : Mr. S.Sridhar, Advocate (Erode) प्रत्यर्थीकीओरसे/Respondent By : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

For Appellant: Mr. S.Sridhar, Advocate (Erode)For Respondent: Mr. R.Clement Ramesh Kumar

Section 143(2)Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)Section 92

SUNKARA KOTIPALLI NAIDU ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VISAKHAPATNAM

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

ITA 299/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.299/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2016-17) Sunkara Kotipalli Naidu V. Income Tax Officer –Ward- Chettupalli Village (International Taxation) Narsipatnam Mandal Income Tax Office Visakhapatnam Infinity Towers Andhra Pradesh – 531116 Sankaramatam Road Visakhapatnam [Pan: Dzdps4163R] Andhra Pradesh,530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 144(5)Section 147Section 148Section 148ASection 69

draft assessment order, assessee filed its objections before Dispute Resolution Panel [in short “Ld. DRP”] on 10.04.2024. Ld. DRP while issuing direction under section 144(5) of the Act, observed that assessee has filed the objection with a delay of two days and since Ld.DRP does not have power

ASHOK KUMAR,MUMBAI vs. INCOME TAX OFFICER, WARD-1, INT. TAX, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 343/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Akhilesh Deshmukh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R

Section 139(1)Section 144Section 148Section 148ASection 69

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant

INDIAN ADANI VENTURES LIMITED (FORMERLY KNOWN AS INDIAN OILTANKING LIMITED ),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 15(1)(2), MUMBAI

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

ITA 4439/MUM/2024[2020-21]Status: DisposedITAT Mumbai10 Oct 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Smt. Vasanti B. Patel, A/RFor Respondent: Shri Uodal Raj Singh, Sr. D/R

Section 143(3)Section 144(5)Section 14A

facts and circumstances of the case and in law, the Hon'ble Dispute Resolution Panel ('DRP') while issuing its directions under section 144(5) of the Act, has erred in not considering both the submissions dated May 06, 2024, and May 15, 2024, made by the Appellant, thereby vitiating principles

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (INDIA) PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-16(3), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 309/HYD/2017[2012-13]Status: DisposedITAT Hyderabad12 Jun 2024AY 2012-13

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.309/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Oakton Global Technology Vs. Income Tax Officer Services Centre (India) (P) Ltd, Ward 16(3) Hyderabad Hyderabad Pan:Aaaco8824H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ravi Bhardwaj, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi, Dr सुनवाई की तारीख/Date Of Hearing: 10/06/2024 घोषणा की तारीख/Pronouncement: 12/06/2024 आदेश/Order

For Appellant: Shri Ravi Bhardwaj, CAFor Respondent: : Smt. TH Vijaya Lakshmi, DR

Section 143(3)Section 144(5)

ITA No 309 of 2017 Oakton Global Technology Services Centre India P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ

M/S KANTAR GDC INDIA PVT. LTD. (FORMERLY TNS INDIA PVT LTD),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2261/HYD/2017[2013-14]Status: HeardITAT Hyderabad03 Jun 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri Manjunatha, G.आ.अपी.सं /Ita No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/S. Kantar Gdc India (P) Vs. Dy. C. I. T. Ltd (Formerly Tns India (P) Circle 2(2) Ltd, Hyderabad Hyderabad Pan:Aabcn2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 15/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

For Appellant: Advocate Harpreet Singh AjmaniFor Respondent: : Shri Shiva Sewak, CIT(DR)

Section 143(3)Section 144C(5)Section 271(1)(c)

ITA No 2261 of 2017 KANTAR GDC INDIA P LTD आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME

ASB INTERNATIONAL P. LTD.,AMBERNATH vs. ADDL/JT/DY/ASSTT/CIT/ITO, NATIONAL E-ASSESSMENT CENTRE,, DELHI

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

ITA 921/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Aug 2023AY 2016-17

Section 143(3)Section 144(5)Section 271(1)(c)Section 92C(1)(f)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER

BRINKS INDIA P.LTD (FORMERLY KNOWN AS BRINKS ARYA (INDIA ) PRIVATE LIMITED ,MUMBAI vs. DCIT CENTRAL CIR 6(4), MUMBAI

In the result, the present appeal preferred by the Assessee is allowed

ITA 7071/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Nov 2022AY 2013-14

For Appellant: Shri Farrokh V IraniFor Respondent: Ms. Samruddhi Dhananjay Hande

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER

MEGA SOFT LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 733/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2022AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.733/Chny/2017 िनधा"रण वष" /Assessment Year: 2012-13 M/S.Mega Soft Ltd., V. The Dy. Commissioner – No.85, Kutchery Road, Of Income Tax, Mylapore, Chennai-600 004. Corporate Circle-4(1), Chennai. [Pan: Aabcm 8933 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.M.Muraleedhara Reddy,Ca & Mr.Nagaprasad, Ca ""यथ" क" ओर से /Respondent By : Dr.S.Palani Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 28.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022

For Respondent: Dr.S.Palani Kumar, CIT

Section 144(5)Section 144C(13)Section 92B

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

ITA - 533 / 2013HC Delhi29 Jan 2016

Section 260A

Assessing Officer (hereafter ‘AO’). Proceedings before the AO/DRP 7. The AO passed a draft assessment order dated 31st December, 2009 under Section 144(5) of the Act for the AY 2007-08. The AO held that the Assessee had a Fixed Place PE in India in the form