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PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED

ITA Nos. 3941/D/2024 & 5828/D/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I” NEW DELHI30 Jan 2026

The 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

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Orange Business Services India Solutions Vs. ACIT

ITA No. 857/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The 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

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MIH Internet SEA PTE Ltd. vs The Assessing Officer

ITA No. 1683/Del/2023Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)30 Jan 2026

The 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

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Luxottica India Eyewear P. Ltd. vs Assessing Officer, Circle 13(1)

ITA No. 3908/Del/2024(A.Y 2020-21)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi22 Jan 2026

The 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

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Lufthansa 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)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

Lufthansa 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

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Lonza India Pvt. Ltd. Vs. DCIT

ITA No. 4155/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The 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

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L T Foods Ltd. vs. DCIT

ITA No. 4425/del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The 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

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Jubilant Generics Ltd. Vs. Assessment Unit

ITA No. 4316/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The 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

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JSW MG Motor India P. Ltd. vs Assistant Commissioner of Income Tax

ITA No. 5268/Del/2024(A.Y 2020-21)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi28 Jan 2026

The 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

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Johnson Matthey India P. Ltd. Vs. DCIT

ITA Nos. 2564 & 3953/del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The 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

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Jindal Steel & Power Ltd. vs. Assistant Commissioner of Income Tax

ITA No. 1417/Del/2016(A.Y 2011-12) & Other AppealsIncome Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

Jindal 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

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Intercontinental Hotels Group (India) Private Limited Vs. DCIT

ITA No. 4302/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi30 Jan 2026

The 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

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Industic (India) Pvt. Ltd. Vs. ACIT

ITA No. 9713/Del/2019INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The 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

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Honda Trading Asia Company Ltd. Vs. DCIT

ITA No. 4936/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The 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

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Honda Access India Private Limited Vs. ITO

ITA No. 4251/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The 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

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Headstrong Services India Pvt. Ltd. vs. ACIT

ITA No. 2403/Del/2022Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)30 Jan 2026

The 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

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Haskoningdhv Consulting Pvt. Ltd. Vs. ACIT

ITA No. 4430/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The 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

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Google India Digital Services Pvt. Ltd. vs. AU

ITA No. 3311/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The 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

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Giesecke & 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)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi30 Jan 2026

These 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

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Genpact 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)Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi23 Jan 2026

The 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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