APTIVAA MIDDLE EAST FZE,MUMBAI vs. DEPUTY COMMISSION OF INCOME TAX, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, MUMBAI, MUMBAI

ITA 2791/MUM/2024Status: DisposedITAT Mumbai28 February 2025AY 2015-16Bench: SMT. BEENA PILLAI (Judicial Member), MS. PADMAVATHY S. ( (Accountant Member)20 pages
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What did the Tribunal hold?

The Tribunal held that the notices issued under Section 148 for AY 2016-17 and 2017-18 were invalid because the approval for issuing these notices was not obtained from the Principal Chief Commissioner as required by the amended Section 151 of the Act. Consequently, the assessment orders for these years were quashed.

What were the facts?

The assessee, Aptivaa Middle East FZE, is a foreign subsidiary of an Indian company. Reassessment proceedings were initiated against the assessee for AYs 2015-16 to 2017-18 based on survey findings in the parent company and allegations of non-genuine expenses and tax evasion. The assessee challenged the validity of the reassessment notices and the subsequent assessment orders.

What were the issues?

The key issues were the validity of reassessment notices issued under Section 148, particularly concerning the time limitations and the requirement of prior approval from the specified authority under Section 151 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 148A,Section 149(1),Section 151,Section 271(1)(c),Section 271F

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SMT. BEENA PILLAI & MS. PADMAVATHY S.

For Respondent: Shri. Krishna Kumar, SR. D.R
Hearing: 12.02.2025Pronounced: 28.02.2025

Heard together (3 matters)

I.T.A. No. 2791/Mum/2024
I.T.A. No. 2357/Mum/2024
I.T.A. No. 2355/Mum/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench:

2 ITA 2791, 2357 & 2355/Mum/2024; A.Y. 2015-16 to 2017-18 Aptivaa Middle Ease FZE

The Present appeals filed by the assessee arises out of Final Assessment orders passed by Ld.DCIT Int. Tax Circle 1(1)(2) Mumbai, vide order dated 21/03/2024, 23/03/2024 and 26/03/2024 for assessment years 2015-16, 2016-17 and 2017- 18 respectively. “1. On the facts and circumstances of the case and in law, the final assessment order pas

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