Section 144C(12) of the Income Tax Act

The decision most relied on for Section 144C(12) is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. (445 ITR 537), cited in 269 of the 100 judgments on BharatTax that turn on this section.

Leading authorities on Section 144C(12)

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

Shelf Drilling Ron Tappmeyer Ltd. v. ACIT\n(Intl. Taxation)
153 Taxmann.com 162 · 2023 · High Court
169
citing judgments
Sultana Begum v. Prem Chand Jain
259 ITR 449 · 2003 · Supreme Court
147
citing judgments

Courts must interpret statutes by reading the entire enactment as a whole to ascertain legislative intent, rejecting constructions that create inconsistency, render any provision otiose or a "dead letter," or defeat the plain intention of the legislature.

126 Taxman 321/259 ITR 449; & Franklin Templeton Trustee Services (P.) Ltd. v. Amruta Garg
124 Taxmann.com 326 · 2021 · Reported
78
citing judgments
Roca Bathroom Products (P.) Ltd. v. Dispute Resolution Panel-2
127 Taxmann.com 332 · 2021 · High Court
57
citing judgments
CIT v. Indian Bank
230 Taxmann 635 · 2015 · High Court
15
citing judgments
Bombay High in Shell India Markets (P). Ltd. v. Additional/Joint/Deputy/Assistant Commissioner
443 ITR 366 · 2022 · High Court
13
citing judgments
Bhavnagar University v. Palitana Sugar Mill (P) Ltd.
2 SCC 111 · 2003 · Reported
10
citing judgments
Vodafone Idea and in Shell India Markets (P.) Ltd. v. Addl. CIT, National Faceless Assessment Centre
139 Taxmann.com 335 · 2022 · High Court
8
citing judgments
Vodafone Essar Ltd. v. DRP
340 ITR 352 · High Court
8
citing judgments

Judgments on Section 144C(12)

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

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

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

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

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5910/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthitaboola India P. Ltd., आअसं.5910/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

RENEW SOLAR ENERGY (TN) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

ITA 5907/DEL/2024[2021-2022]Status: DisposedITAT Delhi02 Feb 2026AY 2021-2022

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5907/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 10(1), DELHI, NEW DELHI

ITA 5454/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/दिल्ली/2024(नि.व. 2021-22)

Section 144CSection 144C(13)Section 153

VOITH HYDRO P.LTD,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

ITA 2758/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthivoith Hydro Private Ltd., आअसं.2758/दिल्ली/2022(नि.व. 2017-18)

For Appellant: Shri Rajan Vora, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1162/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

HAIER APPLIANCES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-11(1), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 2278/DEL/2018[2006-07]Status: DisposedITAT Delhi02 Feb 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

LT FOODS LIMITED,DELHI vs. ASSESSMENT UNIT, ITO JAO-CIRCLE13(1), DELHI

ITA 5708/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/दिल्ली/2023(नि.व. 2018-19)

For Respondent: S/Shri Prashant Meharchandani &
Section 144CSection 144C(13)Section 153

AT & T GLOBAL NETWORK SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CR BUILDING, DELHI

In the result, appeals of the assessees are allowed

ITA 5381/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jan 2026

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

EMAAR INDIA LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 2, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 4501/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURUGRAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

In the result, appeal of the Assessee is allowed

ITA 4440/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfederal Mogul Ignition Products Vs Dcit India Ltd. 10Th Floor, Towr B, Paras Circle 7(1) Twin Towers, Golf Course Road, New Delhi Sesctor-54 Gurugram, Haryana, Pan: Aaacf4128M Appellant Respondent Assessee By Ms. Nandita Singhal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30 /01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)

REFOP INDIA COMPANY ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the Assessee is allowed

ITA 4409/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrefop India Company Vs Dcit Office No. 6, 2Nd Floor, Sector-8, Circle 19(1) Pocket-7, Plot No. 11, Vasant Kunj, Delhi South West Delhi Pan: Aaacr3007K Appellant Respondent Assessee By Ms.Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

INTERCONTINENTAL HOTELS GROUP (INDIA) PRIVATE LIMITED,GURUGRAM vs. DCIT, GURUGRAM

In the result, appeal of the Assessee is allowed

ITA 4302/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayintercontinental Hotels Group (India) Vs Dcit Private Limited, 11Th Floor, Building Ao Type-C, Range Code- 10, Tower, C, Fld Cyber City Phase- 53, A.O Number-C, Circle- Ii, Gurugram, Haryana 1(1), Gurugram, Haryana Pan: Aagcs7613G Appellant Respondent Assessee By Sh. Ajin Kumar Jain, Ca, Ms. Nikhila Bhalla, Ca & Ms. Shreyanshi Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

LONZA INDIA PRIVATE LIMITED,GURUGRAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), GURGAON, GURGAON

In the result, appeal of the Assessee is allowed

ITA 4155/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaylonza India Pirvate Limited Vs Dcit Novus Tower, Ground Floor, Plot No. Circle 1(1), Hsiidc 18, Sector 18, Palam Road, Building, Vanijyanikunj, Gurgaon, Haryana, 122015 Udyogvihar, Phase-V, Pan: Aaacc8679A Gurgaon, Haryana

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 5

G-MOBILE DEVICES PRIVATE LIMITED,NOIDA vs. DCIT CIRCLE 5(1)(1), NOIDA

In the result, appeal of the Assessee is allowed

ITA 3883/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayg-Mobile Devices Pvt. Ltd. Vs Dcit Unit No. B-301, Third Floor, Tower- Circle-5(1)(1), Gautam B, Plot No. 7, Advant Iet Park, Buddha Nagar, Nodia, Sector 142, Noida, 201301 201301, Uttar Pradesh Pan: Aagcg5071N Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 5

FUJITSU CONSULTING INDIA PRIVATE LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME-TAX , DELHI

In the result, appeals of the Assessees are allowed

ITA 3878/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

GIESECKE & DEVRIENT MS INDIA PVT. LTD.,MUMBAI vs. ACIT (OSD), DELHI

ITA 3860/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.835/दिल्ली/2022 (नि.व. 2017-18)

Section 144CSection 144C(13)Section 153

CRM SERVICES INDIA PVT LTD.,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

ITA 845/DEL/2023[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1517 & 1693/दिल्ली/2022 (नि.व. 2008-09 & 2018-19)

For Appellant: Shri Neeraj Jain, Advocate & Ms. Mansha BhallaFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

CRM SERVICES INDIA PVT LTD.,DELHI vs. DCIT,CIRCLE-4(2), NEW DELHI

ITA 844/DEL/2023[2011-12]Status: DisposedITAT Delhi30 Jan 2026AY 2011-12

Bench: The Hon'Ble Apex Court. The Division Bench Of Hon'Ble Supreme Court Of India In The Case Of Shelf Drilling Ron Tappmeyer Ltd. Has Examined The Issue But Due To Divergent Opinions Expressed By The Hon'Ble Judges, The Issue Is 3

Section 144CSection 144C(13)Section 153

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