Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

445 ITR 537High Court2022#298 most cited

What is Commissioner of Income Tax v. Roca Bathroom Products (P) ltd. authority for?

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

269

judgments rely on this decision, according to BharatTax’s citation analysis of 368,153 Indian tax judgments — from 2022 to 2026.

Also referred to as

CIT v. Roca Bathroom Products (P) Ltd. · Section 153 · Section 144C · final assessment order · limitation period · Dispute Resolution Panel · DRP directions · Section 153(2A) · Section 144C(13) · transfer pricing assessment · time limit for assessment

Also reported as

140 Taxmann.com 304

Sections most often in play

Section 153Section 144CSection 144C(13)Section 153(2A)Section 153(3)Section 92CASection 143(3)Section 144C(12)

Issues it is cited on

section 144c(12)section 153(2a)objections before drpsection 144c(4)reference to tpoimpermissible avoidance arrangementeligible assesseesection 153(4)arms length pricesection 141section 144c(1)section 262

Judgments citing Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Jsw Steels Ltd, Mumbai vs. DCIT CC 8(3), Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 5458/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

Jsw Steels Ltd, Mumbai vs. DCIT CC 8(3), Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 5457/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2023AY 2010-11
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

DCIT CC 8(3)(Erstwhile DCIT, CC-46, Mumbai vs. Jsw Steels Ltd, Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 5327/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

DCIT CC 8(3)(Erstwhile DCIT, CC-46, Mumbai vs. Jsw Steels Ltd, Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 5326/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2023AY 2010-11
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

DCIT CC 8(3), Mumbai vs. Jsw Steels Ltd, Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 5325/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

DCIT CC 8(3), Mumbai vs. Jsw Steels Ltd, Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 4632/MUM/2017[2008-09]Status: DisposedITAT Mumbai30 Jun 2023AY 2008-09
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

Jsw Steel Limited, Mumbai vs. ACIT, CC-46, Mumbai

Appeal of the revenue is partly allowed and appeal of the assessee is dismissed

ITA 4287/MUM/2017[2008-09]Status: DisposedITAT Mumbai30 Jun 2023AY 2008-09
Section 14A

…ed to limitation M/s. JSW Steels Ltd. issue of the assessment order. Before us Ld.AR of the assessee company submitted that though this ground of the assessee is fully covered by the decision of Madras High Court in case of Roca Bathroom Products Private Ltd (445 ITR 537), however since the other issues raised in department appeal is fully covered in favour of the assessee by previous years orders, hence as per instruction of the assessee he requested not to adjudicate this ground and keep it open. Considering the request of the assessee and since the issues raised in revenue appeal is mostly covered in favour of…

Eaton Power Quality Private Limited, Pondicherry vs. DCIT, Pondicherry

In the result, appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1010/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1010/Chny/2017 िनधा"रण वष" / Assessment Year: 2012-13 Eaton Power Quality Private The Deputy Commissioner Of Limited, V. Income Tax, No.2, Evr Street Sedarapet, Pondicherry Circle, Puducherry 605 111, Pondicherry. Puducherry (Ut). [Pan: Aacc-6943-R] आयकर अपील सं./It(Tp)A No.: 35/Chny/2021 िनधा"रण वष" / Assessment Year: 2016-17 Eaton Power Quality Private The Assessing Officer, Limited, V. National E-Assessment Centre, No.2, Evr Street Sedarapet, Delhi. Puducherry 605 111, Puducherry (Ut). [Pan: Aacc-6943-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vishal Kalra, Advocate : Shri. S. Maruthu Pandian, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.05.2023 घोषणा क" तारीख/Date Of Pronouncement : 03.05.2023 आदेश /O R D E R

For Appellant: Shri. Vishal Kalra, Advocate
Section 143(3)Section 144C(5)Section 37(1)Section 92C

…ice dated 17.02.2017 is beyond the time limit prescribed u/s. 153(1)(a) and proviso provided thereto and liable to be quashed. In this regard, he relied upon the decision of Hon’ble Madras High Court in the case of CIT vs Roca Bathroom Products (P) Ltd [2022] 445 ITR 537 (Mad). 14. The ld. DR, on the other hand submitted that the assessee has taken legal ground for the first time before the Tribunal and the ld. DRP did not had an occasion to examine the case of the assessee in light of provisions of section 153(1)(a) and proviso provided thereto. Therefore, the matter may be decided in accordance with law. 15.…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 710/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2009-10
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 144CSection 14ASection 153Section 154Section 195Section 234CSection 244ASection 254Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Cadila Healthcare Ltd., DCIT, Zydus Tower, Opp. Iscon Circle-1(1)(2), Temple, Satellite Cross Vs Ahmedabad Road, Ahmedabad-15 (Respondent) PAN: AAACC6253G (Appellant) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 09-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…