Deepak Agro v. State of Rajasthan & Ors.

7 SCC 748Reported decision2008#12933 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBDSection 115BBESection 115BBE(1)Section 115BBE(2)Section 132Section 132(4)Section 139(1)Section 14

Judgments citing Deepak Agro v. State of Rajasthan & Ors.

Rsd Containers Private Limited, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1320/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Mukesh Khandelwal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 147Section 148Section 149Section 151Section 151ASection 153CSection 68

…sment under Section 147 stands vindicated. III. Assessee Has Not Rebutted Deepak Agro Foods (SC) During the hearing on 08.07.2025, the Department placed reliance on the judgment of the Hon'ble Supreme Court in Deepak Agro Foods v. State of Rajasthan [(2008) 7 SCC 748], wherein it was held that procedural irregularities that do not affect jurisdiction or cause prejudice to the taxpayer do not invalidate substantive legal proceedings. The assessee has failed to file any counter or rebuttal to the applicability of this judgment. This omission is significant as the principle laid down in Deepak Agro is 30 RSD Con…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1067/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1066/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1065/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1064/PUN/2017[2009-10]Status: DisposedITAT Pune27 Jun 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1063/PUN/2017[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1062/PUN/2017[2007-08]Status: DisposedITAT Pune27 Jun 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…ustice constituted an irregularity and case of violation of jurisdictional issue makes the proceedings void. Support was taken from the judgment of ITA Nos.1062 to 1068/PUN/2017 82 the Hon'ble Supreme Court in Deepak Agro Vs. State of Rajasthan & Ors. (2008) 7 SCC 748. 82. Now, let us come to the objections of Revenue to the pleading made by assessee. First point which is raised is against recording of satisfaction by Assessing Officer as envisaged under section 92C(3) of the Act before referring international transaction to TPO. It is pointed out by the Ld. DR in the written submission that such a opinion shoul…

M/S. Sis Live, Gurgaon vs. ACIT, New Delhi

In the result the ground No

ITA 1313/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: I.C.Sudhir & Shri Prashant Maharishisis Live Acit, C/O. Srbc & Associates Llp, Central Circle-17, Room No. Vs. Golf View Corporate Tower B, 356, E-2, Sector-42, Sector Road, Gurgaon Pan:Abrfs4787L (Appellant) (Respondent)

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Shri NC Swain, CIT DR (OSD)
Section 142(1)

…arent that during the relevant period there is no impact on profitability in respect to the international transactions with AE. Thus, the reference by AO to TPO is bad in law. The Hon'ble Apex Court in the case of Deepak Agro Foods v State of Rajasthan (2008) 7 SCC 748, has held ",...where and authority making order lacks inherent jurisdiction, such order would be without jurisdiction, null, non-est and void ab initio as the defect of jurisdiction of an authority goes to the root of the matter and strikes at its very authority to pass any order and such a defect cannot be cured even by consent of the parties." Th…