M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

reassessment up to 6 years from the end of the assessment year for which the income has escaped assessment. Therefore, section 148 of the Act allows reopening of cases of one more preceding previous year than specified under section 201(3)(ii) of the Act. Due to this, order under section 201(1) of the Act cannot be passed

CLAAS AGRICULTURAL MACHINERY PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2), NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in Section 153 or Section 153-B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

reassessments. 153. [(1) ............................................................................................................. [(2A) Notwithstanding anything contained in sub-sections (1) [, (1A), (1B)] and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250 or section 254 or section 263 or section 264, setting aside or cancelling

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 or section 153-B], the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 or section 153-B], the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 or section 153-B], the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

BAXTER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

WIN MEDICARE PRIVATE LIMITED,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 25(1), DELHI), DELHI

In the result, appeal of the Assessee is allowed

3) r.w. Section 144C(13) on 04/06/2024, which is beyond the\nstatutory limitation prescribed u/s 153 r.w. Section 144C of the Act.\nThus submitted that, the impugned Final assessment order is barred by\nlimitation as per Section 153 r.w. Section 144Cof the Act, void ab initio\nand liable to be quashed.\n7.\nFor the sake of ready reference, date Chart

XL INDIA BUSINESS SERVICES PRIVATE LIMITED,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeal of the Assessee is allowed

3) r.w. Section 144C(13) on\n25/07/2024, which is beyond the\nstatutory limitation prescribed u/s 153 r.w. Section 144C of the Act.\nThus submitted that, the impugned Final assessment order is barred by\nlimitation as per Section 153 r.w. Section 144Cof the Act, void ab initio\nand liable to be quashed.\n7.\nFor the sake of ready reference, date Chart

TEVA PHARMACEUTICAL & CHEMICAL INDUSTRIES INDIA PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE-25(1), DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

LINTEC INDIA PRIVATE LIMITED,SOUTH DELHI, DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1), OFFICE OF DCIT, CR BUILDING, DELHI,

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

MSD PHARMACEUTICALS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

VALVOLINE CUMMINS PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-25(1), DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\n24\nITA No. 4178/Del/2024\nValvoline Cummins Pvt. Ltd. Vs. DCIT\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent

PERFETTI VAN MELLE INDIA PVT LT.D,GURGOAN vs. DCIT, CIRCLE-1, GURGAON

In the result, appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

3) r.w. Section 144C(13) r.w.s. 144B on 29.10.2024, which is beyond the statutory limitation prescribed u/s 153 r.w. Section 144C of the Act. Thus, submitted that, the impugned Final assessment order is barred by limitation as per Section 153 r.w. Section 144Cof the Act, void ab initio and liable to be quashed. 12. For the sake of ready reference

AT AND T COMMUNICATION SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), OFFICE OF ACIT, CR BUILDING, DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

3) The provisions of sub-section (2) shall also apply in relation to a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act. Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

3) The provisions of sub-section (2) shall also apply in relation to a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this Act. Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section