ACIT v. Vijay Television (P.) Ltd.

95 Taxmann.com 101High Court2018#3974 most cited

What is ACIT v. Vijay Television (P.) Ltd. authority for?

A jurisdictional defect cannot be rectified by a corrigendum, and mistakes in assessment orders must be faced by the concerned party.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

ACIT v. Vijay Television · Section 144C · jurisdictional defect · corrigendum · assessment order · consequences of mistake

Sections most often in play

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(15)Section 144C(3)Section 144C(5)Section 14ASection 153

Issues it is cited on

section 3asection 92ca(3a)section 144c(15)(b)section 92ca(4)section 144c(15)transfer pricing ordersection 92ca(1)section 153(4)eligible assesseesection 153(1)section 92bsection 144c(1)

Judgments citing ACIT v. Vijay Television (P.) Ltd.

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…e Courts have on multiple occasions observed that corrigendum's cannot have the effect of rectifying a fundamental jurisdictional defect: Vijay Television (P.) Ltd. v. DRP :225 Taxman 35/ 369 ITR 113 (Mad.) affirmed in Asstt. CIT v. Vijay Television (P.) Ltd: 407 ITR 642 PCIT v. Lionbridge Technologies (P.) Ltd: 260 Taxman 273 (Bombay) ACIT vs. Oracle India (P.) Ltd. [2018] 93 taxmann.com 8 (Del. Trib.) North Shore Technologies (P.) Ltd. vs. ITO [2020] 118 taxmann.com 624 (Del. Trib.) 12. In view of the above, it is submitted that on the aforesaid ground alone, the impugned order passed under section 263 of the A…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…Courts have on multiple occasions observed that corrigendum’s cannot have the effect of rectifying a fundamental jurisdictional defect: - Vijay Television (P.) Ltd. v. DRP :225 Taxman 35/ 369 ITR 113 (Mad.) affirmed in Asstt. CIT v. Vijay Television (P.) Ltd: 407 ITR 642 - PCIT v. Lionbridge Technologies (P.) Ltd: 260 Taxman 273 (Bombay) - ACIT vs. Oracle India (P.) Ltd. [2018] 93 taxmann.com 8 (Del. Trib.) - North Shore Technologies (P.) Ltd. vs. ITO [2020] 118 taxmann.com 624 (Del. Trib.) 12. In view of the above, it is submitted that on the aforesaid ground alone, the impugned order passed under section 263 of…

Assistant Commissioner of Income Tax- 4(2)(1), Mumbai vs. Gupshup Technology India Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2327/MUM/2024[2011]Status: DisposedITAT Mumbai02 Jul 2024

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ashish Kumar Agrawal, Sr
Section 143(3)Section 14ASection 153Section 153BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…Dy. CIT v. Control Risk India (P.) Ltd. [SLP No. 7090 of 2018]; • Cisco Systems Capital (India) Pvt. Ltd., [TS-576-HC- 2021(KAR)-TP]; • Vijay Television (P.) Ltd. vs. DRP, Chennai [2014] 369 ITR 113 (Madras) [Paras 33 & 34]; affirmed in writ appeal in [2018] 407 ITR 642 (Madras); 7.4 He submitted that the various time limits provided in section 144C are always construed strictly by the courts, irrespective of whether time limit applies to assessee or to revenue. For example, as provisions of section 144C do not provide for Page 27 of 86 IT(TP)A Nos. 303 & 839/Bang/2022 condonation of delay in filing of objection…

Zydus Lifesciences Limited (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17) Zydus Lifesciences Ltd. (i) The Additional बनाम/ (Formerly Known as /Joint/Deputy/ Assistant Vs. Cadila Healthcare Ltd.), Commissioner of Income 4th Floor, D wing, Zydus Tax, Corporate Park, Scheme National e-Assessment No.63, Survey No. 536, Centre, Delhi Khoraj (Gandhinagar), Nr. (ii) DCIT, Circle – Vaishnodevi Circle, S.G. 1(1)(1), Highway, Ahmedabad Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/G…

Atos India Private Ltd, Mumbai vs. ACIT 14 (1) (1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1576/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Jan 2024AY 2016-17

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos India Private Limited V. Acit – 14(1)(1) Unit No. 1401, 14Th Floor Rom No. 481, 4Th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 Pan: Aaaco2461J (Appellant) (Respondent) Assessee Represented By : Ms. Chandni Shah & Ms. Riddi Maru Department Represented By : Shri Vachaspati Tripathi

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos India Private Limited v. ACIT – 14(1)(1) Unit No. 1401, 14th Floor Rom NO. 481, 4th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 PAN: AAACO2461J (Appellant) (Respondent) Assessee Represented by : Ms. Chandni Shah & Ms. Riddi Maru Department Represented by : Shri Vachaspati Tripathi Date of Conclusion of Hearing : 11.12.2023 Date of Pronouncement : 05.01.2024 O R D E…

Jaguar Land Rover India Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 1222/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Oct 2023AY 2016-17
Section 143(2)Section 143(3)Section 40Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

Gammon India Ltd, Mumbai vs. DCIT, CC- 7(2)., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1440/MUM/2020[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER M/s. Gammon India Ltd v. DCIT-Central Circle 7(2) 3rd Floor, Plot No. 3/8 Room No. 655, 6th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 PAN: AAACG3821A (Appellant) (Respondent) DCIT, Central Circle 7(2) v. M/s. Gammon India Ltd Room No. 655, 6th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 PAN: AAACG3821A (Appellant)…

DCIT CC 7(2), Mumbai vs. M/S Gammon India Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2990/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER M/s. Gammon India Ltd v. DCIT-Central Circle 7(2) 3rd Floor, Plot No. 3/8 Room No. 655, 6th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 PAN: AAACG3821A (Appellant) (Respondent) DCIT, Central Circle 7(2) v. M/s. Gammon India Ltd Room No. 655, 6th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 PAN: AAACG3821A (Appellant)…

ACIT, (Ltu)-2, Mumbai vs. Shell India Markets Pvt. Ltd., Mumbai

In the result, appeal by assessee is allowed

ITA 3016/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 143(2)Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s. Shell India Vs. Assistant Commissioner of Markets Pvt. Ltd. Income Tax (LTU), Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-60 Cuffe Parade, Mumbai Bandra Kurla Complex Bandra East Mumbai- 400 051 PAN/GIR No.AAICS1404P (Appellant) .. (Respondent) Assistant Commissioner Vs. M/s. Shell India Markets of Income Tax (LTU), Pvt. Ltd. Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-6…

Shell India Markets Pvt. Ltd., Mumbai vs. ACIT (Ltu) - 2, Mumbai

In the result, appeal by assessee is allowed

ITA 2933/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 143(2)Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s. Shell India Vs. Assistant Commissioner of Markets Pvt. Ltd. Income Tax (LTU), Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-60 Cuffe Parade, Mumbai Bandra Kurla Complex Bandra East Mumbai- 400 051 PAN/GIR No.AAICS1404P (Appellant) .. (Respondent) Assistant Commissioner Vs. M/s. Shell India Markets of Income Tax (LTU), Pvt. Ltd. Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-6…

Tata Aig General Insurance Comapany Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3512/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10
For Appellant: Shri Percy Pardiwala/Shri NishantFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143Section 143(3)Section 144Section 144C(3)Section 15Section 153Section 2Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

Tubacex Prakash India P. Ltd., Mumbai vs. Addl/Jt/Cy/Asstt/CIT/ ITO, National E-Assessment Centre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 979/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 115JSection 12Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Tubacex Prakash India Vs. The Additional /Joint Private Limited /Deputy /Assistant/Income Unit No.402A, 4th Floor Tax Officer – National e- Platina Plot No.C-59 Assessment Centre, Delhi G-Block, Bandra Kurla And Complex Deputy Commissioner of Bandra (E) Income Tax-circle 14(1)(2), Mumbai – 400 051 Mumbai PAN/GIR No.AAFCT3158G (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Ninad Patade Revenue by Dr. Samuel Pitta Date of Hearing 23/03/2023 Dat…

Teleperformance Global Services P. Ltd., Mumbai vs. The Addl/Jt/Dy/CIT/Asstt/ITO, National E-Assessment Dentre, Delhi

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1180/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 14ASection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Teleperformance Global Vs. The Additional /Joint /Deputy Services Private Limited /Assistant/Income Tax Officer (Formerly known as “Inellenet – National e-Assessment Global Services Pvt. Ltd.”) Centre, Delhi Teleperformance Towres And Plot CST No.1406 Deputy Commissioner of A/28, Mindspace Goregaon West, Income Tax-circle 5(3)(1), Mumbai Suburban Mumbai Maharashtra – 400 604 PAN/GIR No.AABCV2572L (Appellant) .. (Respondent) Assessee by Dr. Madhur Agarwal Revenue…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 2877/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Percy Pardiwala/ ShriFor Respondent: Ms. Vatsalaa Jha, Ld. DR
Section 10BSection 115JSection 143(3)Section 14ASection 153Section 234BSection 234DSection 30Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited DCIT Cir. 15(3)(2) (formerly known as R. No. 451, 4th floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. ARs प्रत्यथीकीओरसे/Respondent b…

Atos India P.Ltd, Mumbai vs. DCIT RG 14(1)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1795/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Feb 2023AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Yogesh Kamat
Section 10ASection 143(3)Section 144CSection 153Section 40Section 40(3)Section 48Section 4oSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) DCIT-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. LBS Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAACO2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. ARs प्रत्यथीकीओरसे/Respondent by : Dr. Yogesh Kamat, Ld. DR सुनवधईकीतधरीख/ 01.06.2022 &…

Hyundai Motor India Engineering Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR
Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

….com 442 iii) JCB India Ltd. Vs. DCIT 398 ITR 189 (Del) iv) Turner International India (P) Ltd Vs. DCIT 398 ITR 177 (Del). Recently, the Hon’ble Madras High Court after making reference to the above decisions in the case of ACIT Vs. Vijay Television (P) Ltd. 407 ITR 642 (Mad), held as follows : “ 46. The Revenue, with a view to squirm around from under wrongful act of passing the assessment order, which is prohibited by law and an unlawful one, 13 had issued a corrigendum, amending the Section under which the order has been passed, forgetting that the content of the order that matters and not the mere quoting…

Cisco Systems Services B.V, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 961/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

For Appellant: Shri Rajan Vora, CA
Section 143(3)Section 253Section 92C

…null and void in the eyes of law. He relied on the following judgments:- Bangalore Tribunal in case of M/s Suretex Prophylactics (India) Pvt Ltd (ITA (TP) 1. 430/Bang/2016) dated April 01,2021 Madras High Court in case of Vijay Television Private 2. Limited (407 ITR 642) dated April 23, 2018 Mumbai Tribunal in case of Lionbridge Technologies Pvt 3. Ltd (ITA 1041/M/2015) dated May 29, 2015 Bombay High Court in case of Lionbridge Technologies 4. Pvt Ltd (ITA 622/2016) dated December 03, 2018 Delhi Tribunal in the case of Olympus Medical Systems 5. India Pvt. Ltd. (ITA No 8892/Del/2019) dated August 26, 2020 Pune T…

M/S. Cisco Systems Services B.V. India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 2572/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jan 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 147Section 156Section 234BSection 271(1)(c)Section 92C(2)

…null and void in the eyes of law. He relied on the following judgments:- Bangalore Tribunal in case of M/s Suretex Prophylactics (India) Pvt Ltd (ITA (TP) 1. 430/Bang/2016) dated April 01,2021 Madras High Court in case of Vijay Television Private 2. Limited (407 ITR 642) dated April 23, 2018 Mumbai Tribunal in case of Lionbridge Technologies Pvt 3. Ltd (ITA 1041/M/2015) dated May 29, 2015 Bombay High Court in case of Lionbridge Technologies 4. Pvt Ltd (ITA 622/2016) dated December 03, 2018 Delhi Tribunal in the case of Olympus Medical Systems 5. India Pvt. Ltd. (ITA No 8892/Del/2019) dated August 26, 2020 Pune T…

Cisco Systems Services B V India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 2888/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)
Section 143(3)

…null and void in the eyes of law. He relied on the following judgments:- 1. Bangalore Tribunal in case of M/s Suretex Prophylactics (India) Pvt Ltd (ITA (TP) 430/Bang/2016) dated April 01, 2021 2. Madras High Courtin case of Vijay Television Private Limited (407 ITR 642) dated April 23, 2018 3. Mumbai Tribunal in case of Lionbridge Technologies Pvt Ltd (ITA 1041/M/2015) dated May 29, 2015 4. Bombay High Court in case of Lionbridge Technologies Pvt Ltd (ITA 622/2016) dated December 03, 2018 5. Delhi Tribunal in the case of Olympus Medical Systems India Pvt. Ltd. (ITA No 8892/Del/2019) dated August 26, 2020 6. Pun…