DCIT, NEW DELHI vs. ISERVICES INVESTMENTS LTD., NEW DELHI

ITA 5396/DEL/2015Status: DisposedITAT Delhi10 January 2024AY 2011-12Bench: Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's failure to pass a draft assessment order under Section 144C(1) of the Income Tax Act, 1961, renders the final assessment orders bad in law and unsustainable. This is based on statutory provisions and numerous High Court judgments.

What were the facts?

The Revenue appealed against the CIT(A)'s orders, while the assessees filed cross-objections. The core issue revolved around the Assessing Officer's failure to issue a draft assessment order before passing the final assessment order, particularly for foreign companies.

What were the issues?

Whether the final assessment orders are vitiated due to the non-compliance with the mandatory provision of issuing a draft assessment order under Section 144C(1) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 144C(1),Section 9(1),Section 6(3)(ii),Section 153C,Section 124(4),Section 143(2),Section 92CA(3)

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Cases cited in this judgment(3)Show list

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Heard together (8 matters)

ITA No.3128/Del/2015
CO No.344/Del/2015
ITA No.3131/Del/2015
ITA No.3132/Del/2015
ITA No.3133/Del/2015
CO No.345/Del/2015
CO No.346/Del/2015
CO No.347/Del/2015

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

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 Central Circle-19, C/o Mr. Sandeep Chilana, Adv.

New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) C/o Mr. Sandeep Chilana, Adv.

Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi.

New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No.3131/Del/2015 : Asstt. Year: 2009-10 ITA No.3132/Del/2015 : Asstt. Year: 2010-11 ITA No.3133/Del/2015 : Asstt. Year: 2011-12 Central Circle-19, C/o Mr. Sandeep Chilana, Adv.

New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.345/Del/2015 (in ITA No.3131/Del/2015 : Asstt. Year: 2009-10) CO No.346/Del/2015 (in ITA No.3132/Del/2015 : Asstt. Year: 2010-11) CO No.347/Del/2015 (in ITA No.3133/Del/2015 : Asstt. Year: 2011-12) CO Nos. 353 to 356 & Others/Del/2015 Rolland Enterprises Ltd. & Others . P Servic

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