TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

ITA 631/MUM/2013Status: DisposedITAT Mumbai05 February 2024AY 2008-09Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)49 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal admitted the additional ground as it went to the root of the assessment's validity. However, after considering the arguments and subsequent decisions, the Tribunal dismissed the additional ground, upholding the assessment order.

What were the facts?

The assessee, Tata Motors Limited, filed an appeal against an assessment order. An additional ground was raised challenging the validity of an order passed under section 92CA(3) of the Income Tax Act, arguing it was passed by an officer without jurisdiction.

What were the issues?

The key issue was whether an Additional Commissioner of Income Tax had the jurisdiction to pass an order under Section 92CA(3) as a Transfer Pricing Officer, given the specific definitions and authorizations required by the Act.

Which sections of the Income-tax Act were involved?

Section 92CA,Section 116,Section 2(1C),Section 2(28C),Section 2(7A),Section 120(4),Section 132(1),Section 143(3),Section 144C

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Income Tax Appellate Tribunal, MUMBAI BENCH “ H ”, MUMBAI

Hearing: 10/11/2023Pronounced: 05/02/2024

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the assessment order passed under section 143(3) r.w.s. 144C of the Income Tax 1961 [in short ‘the Act’] for the assessment year 2008-09. 2. The assessee in appeal has raised multiple grounds of appeal assailing additions/disallowances made in the impugned assessment year. The assessee

The order continues below.

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