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Federal Mogul Ignition Products Vs. DCIT

ITA No. 4440/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The 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

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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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Dnata International Pvt. Ltd. Vs. DCIT

ITA No. 4532/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The Assessee, Dnata International Private Limited, filed an appeal 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 29/07/

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Dentsply India Pvt. Ltd. Vs. NFAC

ITA No. 4261/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The 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

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Denso India P. Ltd. vs Joint Commissioner of Income Tax & Ors.

ITA Nos. 1441/Del/2017, 854/Del/2021, 3384/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘I’23 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 orders on the ground of limitation as per the provisions of section 144C(13)

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Denso India Private Limited & Anr. vs Assistant Commissioner of Income Tax

ITA Nos.1484 to 1486/Del/2022Income Tax Appellate Tribunal, Delhi Bench29 Jan 2026

These appeals are filed by Denso India Private Limited and Denso Subros Thermal Engineering Centre India Private Limited challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1

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Oracal India Vs. Addl. CIT

ITA Nos. 6907, 938 & 7015/Del/2104INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

Oracle India Private Limited filed an appeal against the final assessment order passed by the Assessing Officer under Section 143(3) read with Section 144C of the Income Tax Act, 1961. The appellant contended that the final assessment order

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Cosmo Films Ltd.

ITA Nos. 2348, 1192, 4453 & 1580/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi29 Jan 2026

The 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

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Coim India Pvt. Ltd. Vs. DCIT

ITA No. 4466/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case pertains to an appeal filed by Coim India Private Limited against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 30/07/2024 for the Asse

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BT India Private Limited vs ACIT

ITA Nos.533 & 1701/Del/2022Income Tax Appellate Tribunal, Delhi Bench 'I', New Delhi23 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee, BT India Private Limited, for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on the groun

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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/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/2022Income Tax Appellate Tribunal, Delhi Bench ‘I’28 Jan 2026

The 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

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Beam Global Spirits and Wine (India) P. Ltd. Vs. DCIT

ITA No. 4343/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal by Beam Global Spirits and Wine (India) P. Ltd. against the Final Assessment Order passed by the Deputy Commissioner of Income Tax. The Assessee contends that the Final Assessment Order dated 23/07/2024 is time-b

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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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Avaya India Pvt. Ltd. Vs. A.O./NFAC

ITA No. 4290 & 5279/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The 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

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Athena Hisar Solar Power Pvt. Ltd. Vs DCIT

ITA No.5372/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-bar

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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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ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018

ITA No.6120/D/2024, 3386, 4017/D/2019, 1040/D/2021 & 163/D/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I”23 Jan 2026

The present adjudication involves four assessees who have challenged the validity of the assessment orders on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. The assessees argu

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Airbnb Payments India Private Limited vs. DCIT

ITA No.4263/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’23 Jan 2026

The present appeal is filed by Airbnb Payments India Private Limited against the final assessment order passed by the Assessing Officer (AO) dated 18.07.2024 under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for Assessme

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Airbnb India Private Limited vs. DCIT, Circle-1(1)

ITA No.4331/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’23 Jan 2026

The present appeal is filed by Airbnb India Private Limited against the final assessment order passed by the Assessing Officer dated 24.07.2024 for Assessment Year 2020-21. The assessee contends that the final assessment order is time-barre

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Ahresty India Pvt. Ltd. Vs. ACIT

ITA No. 7415/del/2018Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)29 Jan 2026

The captioned appeal is filed by Ahresty 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 30/10/2018 pertaining to the Ass

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