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Delhi HC Sets Aside ₹160.43 Crore Addition as AO Ignored Mandatory DRP Directions
Case Law Details
- Case Name
- LX Pantos India Private Limited Vs Assessment Unit National Faceless Assessment Centre (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Delhi High Court
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LX Pantos India Private Limited Vs Assessment Unit National Faceless Assessment Centre (Delhi High Court)
The Delhi High Court considered a writ petition challenging an assessment order dated 18 December 2025 on the ground that it was contrary to directions issued by the Dispute Resolution Panel (DRP) on 29 November 2025. The dispute related to an addition made under Section 40(a)(i) of the Income Tax Act.
The petitioner contended that the DRP had issued a clear direction that no addition under Section 40(a)(i) should be made if the Department had not filed any appeal against earlier orders of...
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