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

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

147 38[or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;‖ - Section 253(2A) of the Act (omitted by the Finance Act, 2016, w.e.f. 1-6- 2016) providing Revenue the power to file appeal against the order of assessment completed pursuant

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)

u/s 144C of the Act, the relevant provisions are as under: Fresenius Kabi Oncology Ltd. vs. ITO 144B.Faceless Assessment. (1) Notwithstanding anything to the contrary contained in any other provision of this Act, the assessment, 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

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

147\ntaxmann.com 224 (SC) (Annexure-C). The grant of leave\nsignifies that the issue is admitted for final adjudication, and\nthe correctness of the Madras High Court judgment stands\nsquarely under scrutiny. The order granting leave does not\naffirm the High Court's view, nor does it declare law. Once\nleave is granted, the High Court judgment loses finality

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.

147 taxmann.com 224 (SC) (Annexure-C). The grant of leave signifies that the issue is admitted for final adjudication, and the correctness of the Madras High Court judgment stands squarely under scrutiny. The order granting leave does not affirm the High Court's view, nor does it declare law. Once leave is granted, the High Court judgment loses finality

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

147 taxmann.com 224 (SC) (Annexure-C). The grant of leave signifies that the issue is admitted for final adjudication, and the correctness of the Madras High Court judgment stands squarely under scrutiny. The order granting leave does not affirm the High Court's view, nor does it declare law. Once leave is granted, the High Court judgment loses finality

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

147 taxmann.com 224 (SC). The grant of leave signifies that the issue is admitted for final adjudication, and the correctness of the Madras High Court judgment stands squarely under scrutiny. The order granting leave neither affirm the High Court's view, nor does it declare law. Once leave is granted, the High Court judgment loses finality.\n11. It is respectfully

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

147\ntaxmann.com 224 (SC) (Annexure-C). The grant of leave\nsignifies that the issue is admitted for final adjudication, and\nthe correctness of the Madras High Court judgment stands\nsquarely under scrutiny. The order granting leave does not\naffirm the High Court's view, nor does it declare law. Once\nleave is granted, the High Court judgment loses finality

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

In the result, all ITA Nos

147 taxmann.com 224\n(SC). The grant of leave signifies that the issue is admitted for final\nadjudication, and the correctness of the Madras High Court judgment\nstands squarely under scrutiny. The order granting leave neither affirm\nthe High Court's view, nor does it declare law. Once leave is granted, the\nHigh Court judgment loses finality

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

In the result, all ITA Nos

147 taxmann.com 224\n(SC). The grant of leave signifies that the issue is admitted for final\nadjudication, and the correctness of the Madras High Court judgment\nstands squarely under scrutiny. The order granting leave neither affirm\nthe High Court's view, nor does it declare law. Once leave is granted, the\nHigh Court judgment loses finality

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

In the result, all ITA Nos

147 taxmann.com 224\n(SC). The grant of leave signifies that the issue is admitted for final\nadjudication, and the correctness of the Madras High Court judgment\nstands squarely under scrutiny. The order granting leave neither affirm\nthe High Court's view, nor does it declare law. Once leave is granted, the\nHigh Court judgment loses finality

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

In the result, all ITA Nos

147 taxmann.com 224\n(SC). The grant of leave signifies that the issue is admitted for final\nadjudication, and the correctness of the Madras High Court judgment\nstands squarely under scrutiny. The order granting leave neither affirm\nthe High Court's view, nor does it declare law. Once leave is granted, the\nHigh Court judgment loses finality

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

147 taxmann.com 224 (SC) (Annexure-C). The grant of leave signifies that the issue is admitted for final adjudication, and the correctness of the Madras High Court judgment stands squarely under scrutiny. The order granting leave does not affirm the High Court's view, nor does it declare law. Once leave is granted, the High Court judgment loses finality

ARIBA INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

u/s 144C of the Act, which are as under: Ariba India Pvt.Ltd. vs. ACIT “144B.Faceless Assessment. (1) Notwithstanding anything to the contrary contained in any other provision of this Act, the assessment, 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

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

147 taxmann.com\n224 (SC). The grant of leave signifies that the issue is admitted for\nfinal adjudication, and the correctness of the Madras High Court\njudgment stands squarely under scrutiny. The order granting leave\nneither affirm the High Court's view, nor does it declare law. Once\nleave is granted, the High Court judgment loses finality.\n6\nITA Nos.827/D/21 With

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

In the result, all ITA Nos

147 taxmann.com 224\n(SC). The grant of leave signifies that the issue is admitted for final\nadjudication, and the correctness of the Madras High Court judgment\nstands squarely under scrutiny. The order granting leave neither affirm\nthe High Court's view, nor does it declare law. Once leave is granted, the\nHigh Court judgment loses finality

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

In the result, appeal of the Assessee is allowed

147\ntaxmann.com 224 (SC) (Annexure-C). The grant of leave\nsignifies that the issue is admitted for final adjudication, and\nthe correctness of the Madras High Court judgment stands\nsquarely under scrutiny. The order granting leave does not\naffirm the High Court's view, nor does it declare law. Once\nleave is granted, the High Court judgment loses finality

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

147 taxmann.com 224 (SC). The grant of\nleave signifies that the issue is admitted for final adjudication, and the\ncorrectness of the Madras High Court judgment stands squarely under scrutiny.\nThe order granting leave neither affirm the High Court's view, nor does it declare\nlaw. Once leave is granted, the High Court judgment loses finality.\n11. It is respectfully

AL MAHA FOODS INTERNATIONAL PRIVATE LIMITED,NEW DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE (JAO - DCIT CIRCLE 1(1), DELHI), NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

147 taxmann.com 224 (SC) (Annexure-C). The grant of leave signifies that the issue is admitted for final adjudication, and the correctness of the Madras High Court judgment stands squarely under scrutiny. The order granting leave does not affirm the High Court's view, nor does it declare law. Once leave is granted, the High Court judgment loses finality