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.
General Motors India Private Limited vs The Assessing Officer
ITA No. 800/Del/2022Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by General Motors India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 dated 28/02/2022 pertaining to the Assessment Ye…
Read summaryGBT India Pvt. Ltd. vs. Assessment Unit
ITA No. 3438/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The captioned appeal is filed by GBT 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 dated 28/05/2024 pertaining to the Assessm…
Read summaryG-Mobile Devices Pvt. Ltd. Vs. DCIT
ITA No. 3883/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by G-Mobile Devices Pvt. Ltd. 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 26/06/2024 pertaining to the Assess…
Read summaryFujitsu Consulting India Pvt. Ltd. Vs. the ACIT
ITA Nos. 1508, 1698 & 3878/Del/2022DELHI BENCH ‘H’ NEW DELHI30 Jan 2026The captioned appeals are filed by Fujitsu Consulting India Pvt. Ltd. challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/04/2022 for A.Y 2017…
Read summaryFMI Automotive Components Pvt. Ltd.
ITA No. 2356/DEL/2022, ITA No. 3838/DEL/2024, ITA No. 5988/DEL/2024Delhi Bench ‘H’, New Delhi23 Jan 2026The Assessee, FMI Automotive Components Pvt. Ltd., filed appeals against the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Years 2018-19, 2020-21, and 2021-22.…
Read summaryFEV India Pvt. Ltd. Vs. Assessment Unit
ITA No. 4148/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case involves FEV India Pvt. Ltd. challenging the Final Assessment Order passed under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 12/07/2024, pertaining to the Assessment Year 2020-21. The Assessee contends th…
Read summaryFederal Mogul Ignition Products Vs. DCIT
ITA No. 4440/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Federal Mogul Ignition Products, 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 30/07/2024 per…
Read summaryExpress Freight Railway Consortium vs. DCIT
ITA No.3120/Del/2025Delhi Bench28 Jan 2026This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc…
Read summaryEmaar India Limited Vs. ACIT
ITA No. 4501/DEL/2024Delhi Bench ‘H’ New Delhi30 Jan 2026Emaar India Limited filed an appeal against the Final Assessment Order passed by the Assessing Officer (AO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Year 2020-21. The appellant contende…
Read summaryModi-Mundipharma Beauty Products P. Ltd. vs Additional/Joint/Deputy/Assisant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi & Le Passage Tours and Travels India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 13(1), CR Building, New Delhi & Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 8(1), CR Building New Delhi
ITA No.725/Del/2022(A.Y 2017-18), ITA No. 672/Del/2021(A.Y 2016-17), ITA No. 2071/Del/2017(A.Y 2012-13)Delhi Bench 'I'28 Jan 2026These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) …
Read summaryDentsply India Pvt. Ltd. Vs. NFAC
ITA No. 4261/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Dentsply India Pvt. Ltd., 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 22/07/2024 pertaining…
Read summaryDenso India P. Ltd. vs Joint Commissioner of Income Tax & Ors.
ITA Nos. 1441/Del/2017, 854/Del/2021, 3384/Del/2024Delhi Bench 'I', Delhi23 Jan 2026These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)…
Read summaryCosmo Films Ltd.
ITA Nos. 2348, 1192, 4453 & 1580/Del/2017Delhi Bench29 Jan 2026The captioned appeals are filed by Cosmo Films Ltd. challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961 for the Assessment Years 2009-10, 201…
Read summaryITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022
ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022DELHI BENCH “I”NEW DELHI28 Jan 2026The present adjudication involves eight assessees who have challenged the validity of the assessment order on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. All these appeals …
Read summaryBentley Systeme India Pvt. Ltd. vs. DCIT
ITA No. 4465/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The Assessee, Bentley Systems India Private Limited, filed an appeal 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 29/07/2024 pertaining to …
Read summaryBaxter (India) P. Ltd. & Ors. vs. Assessing Officer & Ors.
ITA Nos. 869/Del/2021, 7954/Del/2018, 5374/Del/2024, 1122/Del/2022Delhi Bench 'I'22 Jan 2026These four appeals by three different assessees were taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)…
Read summaryBall Beverage packaging (India) pvt. Ltd. Vs. DCIT
ITA No. 2382/Del/2022DELHI BENCH ‘H’ NEW DELHI29 Jan 2026The captioned appeal is filed by the Assessee, Ball Beverage packaging (India) pvt. Ltd., 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 29/0…
Read summaryAvaya India Pvt. Ltd. Vs. A.O./NFAC
ITA No. 4290 & 5279/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves two appeals filed by Avaya India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer (A.O.) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Years 20…
Read summaryITA Nos. 1825/Del/2023(A.Y 2018-19), 5708/Del/2024(A.Y 2021-22), 5381/Del/2024(A.Y 2021-22), 3841/Del/2024 (A.Y 2020-21)
ITA Nos. 1825/Del/2023(A.Y 2018-19), 5708/Del/2024(A.Y 2021-22), 5381/Del/2024(A.Y 2021-22), 3841/Del/2024 (A.Y 2020-21)Delhi Bench 'I'27 Jan 2026These four appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13) …
Read summaryAriba India Private Limited vs. ACIT
ITA No.2705/Del/2024Delhi 'H' Bench27 Jan 2026The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus…
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