M/S RELIGARE CAPITAL MARKETS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against the order." The assessment order passed by the assessing officer pursuant to the directions of the DRP is under section 143(3) read with section 144C(13

FRESENIUS KABI ONCOLOGY LTD,NEW DELHI vs. ITO, WARD-9(3), NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected

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

MUFG BANK LTD,NEW DELHI vs. ACIT, CIRCLE 2(2)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, all five appeals of the assessee are allowed

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

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

BOEING INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX (DCIT) , CIRCLE-4(2), NEW DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

MMTC-PAMP INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1), NEW DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

BENETTON INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, , CIRCLE 4(2), NEW DELHI, CR BUILDING

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

AMPLIFON (INDIA) PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE 7, DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-1(1), GURGAON

In the result, all three appeals of the assessee are allowed, and the\nstay application is dismissed as being infructuous

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

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

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

TOSHIBA INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 25(2), NEW DELHI

In the result, ITA Nos. 6011/D/2024 & 9752/D/2019 are\nallowed

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

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

EGENCIA TRAVEL INDIA PRIVATE LIMITED,NEW DELHI vs. INCOME-TAX OFFICER, WARD 8(1), DELHI, , NEW DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

JINFEI TRADING INDIA PVT LTD,GURGAON vs. DCIT, CIRCLE - 13(1), DELHI

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

VEETEE FINE FOODS LTD.,NEW DELHI vs. ADDL. CIT SPECIAL RANGE-9, NEW DELHI

In the result, appeals of the assessee pertaining to assessment\nyears 2011-12, 2012-13, 2013-14 & 2021-22 are allowed on the grounds of\nlimitation

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

BERGEN ENGINES (INDIA) PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13

VEDANTA LTD ,NEW DELHI vs. DCIT,CIRCLE ,25 (1) , NEW DELHI

In the result, all ITA Nos

reassessment cannot be\nread into Section 144C more particularly when the provisions of\nSection 153 are excluded by the non-obstante clause in section\n144C(13