IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.287/DEL/2016 (Assessment Year: 2011-12)

ITA No.901/DEL/2017 (Assessment Year: 2012-13)

ITA No.6949/DEL/2017 (Assessment Year: 2013-14)

Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi.

Vasant Kunj, New Delhi – 110 070.

(PAN : AAACM0829Q) ITA No.1024/DEL/2016 (Assessment Year: 2011-12)

DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070.

(PAN : AAACM0829Q)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate Ms. Somya Jain, CA REVENUE BY : Shri G.C. Srivastava, Spl. Counsel for the Department Shri Kalrav Melhotra, Advocate Ms. Kannu Priya, Advocate Date of Hearing : 31.07.2025 Date of Order : 08.10.2025

ORDER

PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

1. The assessee and Revenue have filed cross appeals against assessment order dated

31.12.2015 passed by the DCIT, Circle 16(1), New Delhi under section 143(3) read with section 144C(1) of the Income-tax Act