Lindstrom Services India Private ... vs National Faceless Assessment Centre ...

ik-131355526 Delhi High Court 27 February 2026 • 3 min read

Judges (2)

Dinesh Mehta Delivered Vinod Kumar Coram

Counsel (7)

Aanjul Dalela Counsel Petitioner Ananya Kapoor Counsel Petitioner Gaurav Gupta Counsel Respondent Shivendra Singh Counsel Respondent Soumya Singh Counsel Petitioner Surya Jindal Counsel Respondent Yojit Pareek Counsel Respondent

Parties (2)

Lindstrom Services India Private Limited Petitioner National Faceless Assessment Centre New Delhi Respondent

Case Significance

Lindstrom Services India Private ... vs National Faceless Assessment Centre ... is a Delhi High Court decision dated February 27, 2026 (citation: ik-131355526). The petitioner challenged a draft assessment order passed by the Faceless Assessing Officer under Section 144C(1) of the Income Tax Act for AY 2023-24, which was issued in breach of an earlier Court order dated 06.02.2026 that had set aside a prior TPO order. The respondent conceded that due to a communication gap, the AO was unaware of the Court's order. The Court set aside the impugned order and directed the TPO to pass a fresh order after receiving the petitioner's reply, extending all tim The bench comprised Justices Dinesh Mehta and Vinod Kumar. The judgment was delivered by Justice Dinesh Mehta.

Summary

The petitioner challenged a draft assessment order passed by the Faceless Assessing Officer under Section 144C(1) of the Income Tax Act for AY 2023-24, which was issued in breach of an earlier Court order dated 06.02.2026 that had set aside a prior TPO order. The respondent conceded that due to a communication gap, the AO was unaware of the Court's order. The Court set aside the impugned order and directed the TPO to pass a fresh order after receiving the petitioner's reply, extending all timelines by sixty days.

What was the outcome of Lindstrom Services India Private ... vs National Faceless Assessment Centre ...?

The petitioner challenged a draft assessment order passed by the Faceless Assessing Officer under Section 144C(1) of the Income Tax Act for AY 2023-24, which was issued in breach of an earlier Court o...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-131355526)