Kunshan Q Tech Microelectronics (India) Pvt. Ltd. Vs DCIT Central Circle – 30 Delhi
Case No: ITA No.5356/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI
Date: 1/20/2026
Parties Involved
appellantKunshan Q Tech Microelectronics (India) Pvt. Ltd.
respondentDCIT Central Circle – 30 Delhi
Facts Summary
The case involves an appeal by Kunshan Q Tech Microelectronics (India) Pvt. Ltd. against the final assessment order dated 29.10.2024 for the assessment year 2021-22. The assessee raised multiple grounds of appeal, including the contention that the orders passed by the Assessing Officer (AO), Transfer Pricing Officer (TPO), and Dispute Resolution Panel (DRP) were bad in law and violated principles of natural justice. A significant ground of appeal was that the order under section 127 of the Incom…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order under section 127 of the Income Tax Act, 1961, dated 27.05.2022, passed by the PCIT, Delhi-10, is invalid due to lack of jurisdiction.
Precedents Relied Upon
8 precedents cited in this judgement.