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Modi-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)Income Tax Appellate Tribunal, Delhi Bench “I”28 Jan 2026

These 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)

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Baxter (India) P. Ltd. & Ors. vs. Assessing Officer & Ors.

ITA Nos. 869/Del/2021, 7954/Del/2018, 5374/Del/2024, 1122/Del/2022Income Tax Appellate Tribunal, Delhi Bench 'I'22 Jan 2026

These 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)

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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)

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)Income Tax Appellate Tribunal, Delhi Bench “I”27 Jan 2026

These 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)

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AECOM India P Ltd. vs Deputy Commissioner of Income Tax

ITA No. 2404/Del/2015 & ITA No. 1021/Del/2016Income Tax Appellate Tribunal, Delhi Bench ‘I’23 Jan 2026

The assessee, AECOM India P Ltd., challenged the validity of the assessment orders for the assessment years 2010-11 and 2011-12 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Ac

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