Section 144C(15)(b) of the Income Tax Act

The decision most relied on for Section 144C(15)(b) is ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (388 ITR 383), cited in 71 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 144C(15)(b)

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

The failure to issue a draft assessment order under Section 144C(1) of the Income-tax Act is a mandatory procedural requirement, and its non-compliance renders the final assessment order invalid, not merely a curable defect.

JCB India Ltd. v. DCIT
398 ITR 189 · 2017 · High Court
49
citing judgments

The requirement to pass a draft assessment order under Section 144C of the Act is mandatory. A final assessment order issued without such a draft order is a nullity, constituting an incurable jurisdictional error that cannot be saved by Section 292B, even in set-aside proceedings following an ITAT remand.

CIT v. C-Sam (India) Pvt Ltd.
398 ITR 182 · 2017 · High Court
27
citing judgments
JCB India Ltd. v. Dy. CIT
85 Taxmann.com 155 · 2017 · High Court
18
citing judgments
Outotec Oyj v. DDIT
76 Taxmann.com 33 · 2016 · ITAT
15
citing judgments
Vodafone Essar Ltd. v. DRP
340 ITR 352 · High Court
8
citing judgments
100/225 Taxman 35/369 ITR 113 (Mad.) 2014 SCC\nOnLine Mad 12885, CIT v. C-Sam (India) (P.) Ltd.
2017 SCC OnLine GUJ 2651 · 2017 · Reported
7
citing judgments
Foster Wheeler France S.A v. DDIT
67 Taxmann.com 120 · 2016 · ITAT
7
citing judgments
International\nAir Transport Association v. Deputy CIT
7 ITR-OL 227 · 2016 · High Court
5
citing judgments
Vijay Television (P.) Ltd. v. Dispute Resolution Panel
2014 SCC OnLine MAD 12885 · 2014 · Reported
4
citing judgments

Judgments on Section 144C(15)(b)

MANISHA DEVNANI,MUMBAI vs. INT TAX WARD2(1)(1) MUMBAI, MUMBAI

In the result, the appeal is rejected as non

ITA 344/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19

For Appellant: Mr. Varis Isani (Virtually appeared)For Respondent: 19/01/2026
Section 115BSection 144C(3)Section 147Section 56(2)(x)Section 69

GIESECKE AND DEVRIENT INDIA PVT LTD.,GURGAON vs. ACIT (OSD), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 1428/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2018-19

Section 119Section 143(3)Section 144BSection 144B(8)Section 144C(13)Section 144C(5)

BECHTEL LIMITED,LONDON vs. ACIT, CIRCLE INT. TAX 1(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1816/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

SRESTA NATURAL BIOPRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 711/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144CSection 144C(5)Section 153Section 92CSection 92C(3)

SAINT-GOBAIN INDIA PRIVATE LIMITED,CHENNAI vs. DCIT NCC 8(1), CHENNAI

In the result, the assessee succeeds

ITA 1505/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 115JSection 143(3)Section 144C(1)Section 153Section 153(1)Section 153(4)Section 92C

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1358/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1358/Hyd/2024 Assessment Year 2021-2022 Dsm Shared Services India Private Limited, The Dcit, Circle-8(1), Hyderabad – 500 081. Hyderabad – 500 081. Vs. Telangana. Telangana. Pan Aadcd8407C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/Order

For Appellant: CA Aliasgar RampurawalaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144C(13)Section 153Section 92C(3)

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

R.A.K CERAMICS INDIA PRIVATE LIMITED,SAMALKOT vs. DCIT CIRCLE -3(1), HYDERABAD

ITA 465/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19
Section 143(3)Section 144BSection 144C(5)

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

ITA 963/HYD/2024[2020-21]Status: DisposedITAT Hyderabad05 Dec 2025AY 2020-21
For Appellant: Shri D Prabhakar Reddy, AdvocateFor Respondent: : Dr. Narendra Kumar Naik, CIT(DR)
Section 143(3)Section 144C(13)Section 144C(5)Section 153

ETHAN ENERGY INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

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

ITA 1380/HYD/2024[2021-22]Status: DisposedITAT Hyderabad26 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Paras S Savla, AdvocateFor Respondent: Smt. U Mini Chandran, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 144C(15)(b)Section 153Section 153(1)Section 4Section 92C

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 5335/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Sept 2025AY 2008-09

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 5334/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Sept 2025AY 2007-08

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

DCIT, NEW DELHI vs. GAINWAY HOLDINGS LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 4007/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

DCIT, NEW DELHI vs. GYNIA HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 3914/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

DCIT, NEW DELHI vs. FOCUSOIL INC., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 3911/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Vs Focusoil Inc. Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aaccf3908K Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

TEJU KIRAN HOLE NARSIPURA MURTHY,MYSORE vs. INCOME TAX OFFICER, WARD-3(2)(1), BENGALURU

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

ITA 789/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR
Section 115A(5)Section 115BSection 144C(1)Section 144C(15)(b)Section 148Section 234ASection 250Section 271(1)(c)Section 68Section 69

GEOPETROL INTERNATIONAL INC.,CHENNAI vs. ACIT, CIRCLE INTERNATIONAL TAXATION1(3)1,, NEW DELHI

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

ITA 2416/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Jun 2025AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)

For Appellant: S/Shri Sanchit Jain, Advocate &For Respondent: S/Shri Vijay B Vasanta, CIT- DR &
Section 135Section 143(2)Section 143(3)Section 144CSection 144C(15)Section 144C(15)(b)Section 234ASection 282Section 40Section 92C

JAGDISH CHOUDHARY,NEW DELHI vs. ACIT, CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

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

ITA 1556/DEL/2022[2019-20]Status: DisposedITAT Delhi11 Nov 2024AY 2019-20

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2019-20]

Section 143(2)Section 143(3)Section 144CSection 144C(15)(b)Section 92C

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