Section 144C(13) — ITAT Judgements
70 tribunal judgements dealing with Section 144C(13). Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED
ITA Nos. 3941/D/2024 & 5828/D/2024DELHI BENCH “I”30 Jan 2026The present adjudication involves a batch of two appeals pertaining to the same assessee for Assessment Years 2020-21 and 2021-22. The assessee has challenged the validity of the assessment orders on the ground of limitation considering the…
Read summaryOrange Business Services India Solutions Vs. ACIT
ITA No. 857/Del/2025Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by the Assessee, Orange Business Services India Solutions, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 21/12…
Read summaryMIH Internet SEA PTE Ltd. vs The Assessing Officer
ITA No. 1683/Del/2023Delhi Bench 'H', New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, MIH Internet SEA PTE Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 27/04/2023 pertaining to the Assessme…
Read summaryLuxottica India Eyewear P. Ltd. vs Assessing Officer, Circle 13(1)
ITA No. 3908/Del/2024(A.Y 2020-21)Delhi Bench ‘I’22 Jan 2026The assessee, Luxottica India Eyewear P. Ltd., has challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee raised …
Read summaryLufthansa Technik Services India P. Ltd. vs. Deputy Commissioner of Income Tax & Others
ITA No. 1727/Del/2014(A.Y 2009-10), ITA No. 1965/Del/2015(A.Y 2010-11), ITA No. 1706/Del/2016(A.Y 2011-12), ITA No. 506/Del/2017(A.Y 2012-13)Delhi Bench 'I', Delhi23 Jan 2026Lufthansa Technik Services India P. Ltd. (the assessee) challenged the validity of assessment orders for the assessment years 2009-10 to 2012-13 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of …
Read summaryLonza India Pvt. Ltd. Vs. DCIT
ITA No. 4155/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Lonza India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 12/07/2024 pertaining to the Assessment Y…
Read summaryL T Foods Ltd. vs. DCIT
ITA No. 4425/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by the Assessee, L T Foods Limited, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 26/07/2024 pertaining to the …
Read summaryJubilant Generics Ltd. Vs. Assessment Unit
ITA No. 4316/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Jubilant Generics Limited against the Final Assessment Order passed by the Assessment Unit under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 26/07/202…
Read summaryJSW MG Motor India P. Ltd. vs Assistant Commissioner of Income Tax
ITA No. 5268/Del/2024(A.Y 2020-21)Delhi Bench 'I', Delhi28 Jan 2026The assessee, JSW MG Motor India P. Ltd., challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee argued that the …
Read summaryJohnson Matthey India P. Ltd. Vs. DCIT
ITA Nos. 2564 & 3953/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case involves two appeals filed by Johnson Matthey India P. Ltd. against the Final Assessment Orders passed by the Deputy Commissioner of Income Tax for Assessment Years 2018-19 and 2020-21. The Assessee contends that the Final Assessme…
Read summaryJindal Steel & Power Ltd. vs. Assistant Commissioner of Income Tax
ITA No. 1417/Del/2016(A.Y 2011-12) & Other AppealsDelhi Bench 'I', Delhi23 Jan 2026Jindal Steel & Power Ltd. (the assessee) filed six appeals for assessment years 2011-12 to 2016-17, challenging the validity of the assessment orders on the ground of limitation under section 144C(13) read with section 153 of the Income Tax…
Read summaryIntercontinental Hotels Group (India) Private Limited Vs. DCIT
ITA No. 4302/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Intercontinental Hotels Group (India) Private Limited, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961…
Read summaryIndustic (India) Pvt. Ltd. Vs. ACIT
ITA No. 9713/Del/2019DELHI BENCH ‘H’ NEW DELHI28 Jan 2026The case pertains to an appeal filed by Industic (India) Pvt. Ltd. against the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 31/10/2019 for the Assessment Year 2015-16. The …
Read summaryHonda Trading Asia Company Ltd. Vs. DCIT
ITA No. 4936/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves an appeal filed by Honda Trading Asia Company Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/0…
Read summaryHonda Access India Private Limited Vs. ITO
ITA No. 4251/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Honda Access India Private Limited against the Final Assessment Order passed by the Income Tax Officer (ITO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 19/07/20…
Read summaryHeadstrong Services India Pvt. Ltd. vs. ACIT
ITA No. 2403/Del/2022Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Headstrong Services India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 31/07/2022 pertaining to th…
Read summaryHaskoningdhv Consulting Pvt. Ltd. Vs. ACIT
ITA No. 4430/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by HaskoningDHV Consulting Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated …
Read summaryGoogle India Digital Services Pvt. Ltd. vs. AU
ITA No. 3311/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case pertains to an appeal filed by Google India Digital Services Pvt. Ltd. against the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 27/05/2024 for the…
Read summaryGiesecke & Devrient MS India P. Ltd. vs. Assistant Commissioner of Income Tax
ITA No. 835/Del/2022 (A.Y 2017-18), ITA Nos. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22)Delhi Bench 'I', Delhi30 Jan 2026These appeals by the assessee for the assessment years 2017-18, 2020-21, and 2021-22 challenge the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income T…
Read summaryGenpact India Private Limited vs Assessment Unit, Income Tax Department
ITA No. 4115/DEL/2024 (A.Y. 2020-21) and ITA No. 5017/DEL/2024 (A.Y. 2021-22)Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves two appeals filed by Genpact India Private Limited against the Final Assessment Orders passed by the Income Tax Department for Assessment Years 2020-21 and 2021-22. The Assessee contends that the Final Assessment Orders ar…
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