CIT v. C-Sam (India) Pvt Ltd.

398 ITR 182High Court2017#4427 most cited

What is CIT v. C-Sam (India) Pvt Ltd. authority for?

A decision by the Gujarat High Court in CIT v. C-Sam (India) Pvt Ltd. does not support the case of a party relying on it, particularly when other High Courts have made contrary findings.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. C-Sam (India) Pvt Ltd. · 398 ITR 182 · Gujarat High Court · assessment order · section 144C · statutory provisions · quashed assessment

Also reported as

84 Taxmann.com 261

Sections most often in play

Section 144CSection 144C(1)Section 92CASection 143(2)Section 144C(15)(b)Section 153CSection 6(3)(ii)Section 9(1)

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 144b(1)section 6(3)undisclosed foreign income and assetssection 144c(2)section 6(1)eligible assesseesection 245d(4)section 144c(1)section 124

Judgments citing CIT v. C-Sam (India) Pvt Ltd.

Century Plyboards(India) Limited, Kolkata vs. A.C.I.T., Circle-2, Ltu, Kolkata

In the result, the appeal of assessee is allowed

ITA 278/KOL/2020[2016-17]Status: DisposedITAT Kolkata18 Dec 2020AY 2016-17

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 144C(13)Section 144C(3)

…ly follow the procedure prescribed u/s. 144C of the Act and for this proposition of law he relied upon the decision of the Hon’ble Madras High Court in Vijay Television Pvt. Ltd. Vs. DRP 369 ITR 113 (Madras High Court) as well as CIT Vs. C Sam India Pvt. Ltd. 398 ITR 182 (Guj. High Court). In the light of the law and ratio laid in above cited decisions, and the facts discussed the Ld AR pleaded that the legal issue may be allowed and the final assessment order passed by the AO dated 27.01.2020 be held as null in the eyes of law. 6. For completeness the Ld.AR also drew our attention to page 15 to 23 of the paper…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8753/DEL/2019[2015-16]Status: DisposedITAT Delhi27 May 2020AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…nal Air Transport Association vs DCIT: [2016] 290 CTR 46 (Bombay)  PCIT vs Andrew Telecommunications (P.) Ltd: ITA No. 144 of 2017 (Bombay)  Turner International India (P.) Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi)  CIT v. C-Sam (India) (P.) Ltd: [2017] 398 ITR 182 (Gujarat)  ACIT vs Vijay Television (P) Ltd.: [2018] 407 ITR 642 (Madras) In view of the above, the Ld. AR submits that the order dated 18.12.2018, passed by the Assessing Officer ignoring the statutory provisions of section 144C of the Act, deserves to be quashed. 8. The Ld. DR relied upon the Assessment Order and submitted that the order pa…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8752/DEL/2019[2012-13]Status: DisposedITAT Delhi27 May 2020AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…nal Air Transport Association vs DCIT: [2016] 290 CTR 46 (Bombay)  PCIT vs Andrew Telecommunications (P.) Ltd: ITA No. 144 of 2017 (Bombay)  Turner International India (P.) Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi)  CIT v. C-Sam (India) (P.) Ltd: [2017] 398 ITR 182 (Gujarat)  ACIT vs Vijay Television (P) Ltd.: [2018] 407 ITR 642 (Madras) In view of the above, the Ld. AR submits that the order dated 18.12.2018, passed by the Assessing Officer ignoring the statutory provisions of section 144C of the Act, deserves to be quashed. 8. The Ld. DR relied upon the Assessment Order and submitted that the order pa…

The ACIT, Circle-1, Kollam vs. M/S.Olam Agro India P. Ltd, Kollam

In the result, the appeal filed by the Revenue is dismissed

ITA 560/COCH/2019[2013-14]Status: DisposedITAT Cochin02 Mar 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2013-14

Section 143(3)Section 144Section 144CSection 156Section 92C

…the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings." (vi) CIT v. C-Sam (India) (p.) Ltd (2017) 398 ITR 182 (Gujarat High Court) The High Court dismissed the appeal observing as under- “The statutory provisions of section 144C make it abundantly clear that the procedure laid down under section 144C is of great importance and is mandatory. Before the Assessing Officer can make variations in the returned income of an eligible assessee, as noted, sub-sec…

The ACIT, Circle-1, Kollam vs. M/S.Olam Agro India P. Ltd, Kollam

In the result, the appeal filed by the Revenue is dismissed

ITA 518/COCH/2019[2014-15]Status: DisposedITAT Cochin14 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, Sr.DRFor Respondent: Smt.Surabhi Agarwal &
Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…ction 144C (1) of the Act 6 M/s.Olam Agro India Pvt.Ltd. and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings." (vi) CIT v. C-Sam (India) (p.) Ltd (2017) 398 ITR 182 (Gujarat High Court) The High Court dismissed the appeal observing as under- "The statutory provisions of section 144C make it abundantly clear that the procedure laid down under section 144C is of great importance and is mandatory. Before the Assessing Officer can make variations in the returned income of an eligible assessee, as noted, sub-sec…

Lanco Solar Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result appeal of assessee is allowed and Stay Application filed by assessee is dismissed

ITA 239/HYD/2019[2013-14]Status: DisposedITAT Hyderabad31 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. Murali Mohan Rao, A.RFor Respondent: Shri Y.V.S.T. Sai, CIT, D.R
Section 115JSection 143(3)Section 144C(1)Section 144C(2)Section 154Section 156Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Limited vs. The Dy.CIT C/o P Murali & Co. Circle 16(1) Chartered Accountants Hyderabad 6-3-655/2/3, Somajiguda Hyderabad 500 082 PAN: AABCL4930G Stay Application No.92/Hyd/2019 ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Ltd. Vs. The Dy.CIT, Circle 16(1) Hyderabad Hyderabad (Appellant) (Respondent) Assessee by : Sh. Murali Mohan Rao, A.R. Revenue by : Shri Y.V.…

Talent Anywhere Services Pvt. Ltd. ( Successor to Qsg Resource Management India Pvt. Ltd. ), Vadodara vs. The Dy.CIT, Circle-2(1)(2), Baroda

In the result, the appeal is dismissed

ITA 3321/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad07 Jun 2019AY 2010-11
Section 154

…through a large number of judicial precedents in support of this proposition. Our attention is invited to Hon’ble ITA No.: 3321/Ahd/15 Assessment year: 2010-11 Page 3 of 7 jurisdictional High Court’s judgment in the case of CIT Vs C Sam India Pvt Ltd [(2017) 398 ITR 182 (Guj)] particularly to paragraph 7 which reads as follows: 7. The procedure laid down under Section 144C of the Act is thus of great importance. When an Assessing Officer proposes to make variations to the returned income declared by an eligible assessee he has to first pass a draft order, provide a copy thereof to the assessee and only thereupo…