Dimension Data Asia Pacific PTE Ltd. v. DCIT

96 Taxmann.com 182High Court2018#10814 most cited

What is Dimension Data Asia Pacific PTE Ltd. v. DCIT authority for?

A final assessment order passed under section 144C(13) read with section 143(3) without first issuing a draft assessment order under section 144C(1) is violative of section 144C(1) and must be set aside. Such an order is void ab initio and not a curable defect.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Dimension Data Asia Pacific PTE Ltd. v. DCIT · section 144C · section 143(3) · section 144C(1) · section 144C(13) · draft assessment order · final assessment order · void ab initio · mandatory procedure · transfer pricing

Sections most often in play

Section 143(3)Section 144CSection 144C(13)Section 148Section 153Section 153ASection 153CSection 234A
Read the full judgment

Issues it is cited on

section 144c(1)section 92ca(3)section 144c(13)section 292transfer pricing adjustmentsection 92casection 144csection 92csection 29dispute resolution panelfinal assessment ordersection 92

Judgments citing Dimension Data Asia Pacific PTE Ltd. v. DCIT

Capgemini Technology Services India Limited ( Successor of Aricent Technologies Holdings Limited), Pune vs. Assistant Commissioner of Income Tax - Circle 1(1), Pune

In the result, the appeal filed by the assessee is allowed

ITA 2804/PUN/2024[2021-22]Status: DisposedITAT Pune27 Jun 2025AY 2021-22

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2804/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[As S Commissioner Of Income Successor In Interest Of Tax-1(1)(1), Pune. Erstwhile Aricent Technologies (Holdings) Limited-Since Amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc Sez, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. Pan: Aacck8280B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade –Cit(Dr) Date Of Hearing 19/06/2025 Date Of Pronouncement /06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 Dated 29.10.2024 For The A.Y.2021-22, Emanating From The

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 234ASection 270ASection 92C

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2804/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[as s Commissioner of Income successor in interest of Tax-1(1)(1), Pune. erstwhile Aricent Technologies (Holdings) Limited-since amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, MIDC SEZ, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. PAN: AACCK8280B App…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR
Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

Eclinical Works India Pvt Ltd, Mumbai vs. DCIT 9(2)(2), Mumbai

In the result, the appeal of the assesse is allowed

ITA 2220/MUM/2019[2012-13]Status: FixedITAT Mumbai30 Jun 2023AY 2012-13

Bench: Shri Aby T Varkey & Shri Amarjit Singheclinical Works India Pvt. Vs. Dcit-9(2)(2) Ltd., A 701 To 705, Aaykar Bhavan, Boomerang Chandivali M.K. Road, Farm Road, Chandivali Mumbai – 400 020 Studio, Mumbai – 400 072 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabce6639F Appellant .. Respondent

For Appellant: Madhur AgrawalFor Respondent: Aditya M Rai
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 92C

…P a g e | 1 Eclinical Works India Pvt. Ltd. Vs.DCIT-9(2)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Eclinical Works India Pvt. Vs. DCIT-9(2)(2) Ltd., A 701 to 705, Aaykar Bhavan, Boomerang Chandivali M.K. Road, Farm Road, Chandivali Mumbai – 400 020 Studio, Mumbai – 400 072 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCE6639F Appellant .. Respondent Appellant by : Madhur Agrawal Respondent by : Aditya M Rai Date of Hearing 21.06.2023 Date of Pronouncement 30.06.2023 आदेश / O R D E R Per Amarjit Singh (AM): This app…

Marriott International Inc., Mumbai vs. DCIT (Internationaltax) 3(2) (1), Mumbai

In the result, assessee succeeds on additional ground of appeal

ITA 1830/MUM/2021[2010-11]Status: DisposedITAT Mumbai20 Feb 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvk-Vk-La- 1830@Eaqcbz@2021 ¼Fu-Oa- 2010&11½ Marriott International Inc C/O Marriott Hotels India Pvt. Ltd 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road Andheri (East) Mumbai-400 099 ..... Vihykfkhz/Appellant Pan No. Aaecm8040K Cuke Vs. Dy. Commissioner Of Income Tax, 3(2)(1) Aayakar Bhavan, M.K. Road, ..... Izfroknh/Respondent Mumbai-400 021

For Appellant: Shri Paras Savla &For Respondent: Shri Soumendu Kumar Dash
Section 144C

…आयकर अपीलीय अधिकरण eqacbZ ihB ßvk;Þ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa Jh xxu xks;y] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER vk-vk-la- 1830@eaqcbZ@2021 ¼fu-oa- 2010&11½ Marriott International Inc C/O Marriott Hotels India Pvt. Ltd 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road Andheri (East) Mumbai-400 099 ..... vihykFkhZ/Appellant PAN No. AAECM8040K cuke Vs. Dy. Commissioner of Income Tax, 3(2)(1) Aayakar Bhavan, M.K. Road, ..... izfroknh/Respondent Mumbai-400 021…

India Medronic Private Limtited, Mumbai vs. Deputy Commissioner of Income Tax-10(1)(1), Mumbai

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15
For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER India Medtronic Private Limited (Successor to Covidien Healthcare India - Private Limited), 1241, 4th Floor, Solitaire Corporate Park, Building No. 12, Andheri-Ghatkopar Link Road, Andheri (East), Mumbai - 400093 [PAN: AABCT6021C] …………… Appellant Vs Deputy Commissioner of Income Tax – Range 10(1)(1), Mumbai, Room No. 209, 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Rajan Vora/Nikhil Tiwari For the Respondent/Dep…

Siemens Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1954/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Dec 2022AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Vatsalaa Jha
Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.1954/Mum./2016 (Assessment Year : 2011–12) Siemens Limited (Successor in Interest to Siemens VAI Metals Technologies Pvt. Ltd.) Building no.1, 3rd Floor, Behind Lift ……………. Appellant 130, Pandurang Budhkar Marg Worli, Mumbai 400 018 PAN – AABCV8348L v/s Dy. Commissioner of Income Tax …………….Respondent Circle–8(2)(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Ms. Vatsalaa Jha Date of Hearing – 14/09/2022 Date of Order – 12/12/2022 O R D E R PER…

Advance Power Display System Ltd., Mumbai vs. Commissioner of (A)-55, Mumbai

In the result, appeal is allowed as indicated above

ITA 7360/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Aug 2021AY 2008-09

Bench: Shri Pramod Kumar, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2008-09 Advance Power Display Systems Commissioner Of Income Tax Ltd., (Appeals)-55, Unit No. 6, Multistoried Mumbai Building, Seepz-Sez, Vs. Andheri (East)- Mumbai -400096 Pan: Aaaca5970G (Appellant) (Respondent) Assessee By : S/Shri Y.P. Trivedi/Nishit Gandhi (Ars) Revenue By : Shri Sunil Deshpande (Dr) Date Of Hearing :15/07/2021 Date Of Pronouncement: 06/08/2021

For Appellant: S/Shri Y.P. Trivedi/Nishit Gandhi (ARs)For Respondent: Shri Sunil Deshpande (DR)
Section 143(3)Section 144CSection 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI PRAMOD KUMAR, HON’BLE VICE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER Assessment Year: 2008-09 Advance Power Display Systems Commissioner of Income Tax Ltd., (Appeals)-55, Unit No. 6, Multistoried Mumbai Building, SEEPZ-SEZ, Vs. Andheri (East)- Mumbai -400096 PAN: AAACA5970G (Appellant) (Respondent) Assessee by : S/Shri Y.P. Trivedi/Nishit Gandhi (ARs) Revenue by : Shri Sunil Deshpande (DR) Date of Hearing :15/07/2021 Date of Pronouncement: 06/08/2021 O R D E R PER SAKTIJIT DEY, JM Captioned appeal arises out of order dat…

Cable and Wireless (India) Ltd, Mumbai vs. DCIT (It) Cir 2(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 3199/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Dec 2019AY 2011-12

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Vishal KarlaFor Respondent: Shri V. Sreekar
Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 253Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER IT(TP)A no.3199/Mum./2017 (Assessment Year : 2011–12) Cable and Wireless (India) Ltd. C/o BMR& Associates LLP BMR House, 36B, Dr.R.K. Shriodkar ……………. Appellant Marg, Parel, Mumbai 400 012 PAN – AAACC6133F v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai Assessee by : Shri Vishal Karla Revenue by : Shri V. Sreekar Date of Hearing – 17.09.2019 Date of Order – 16.12.2019 O R D E R PER SAKTIJIT DEY, J.M. The captioned appeal has been filed by the asse…

Marriott International Licensing Company Bv, Mumbai vs. DCIT 3(2)(1), Mumbai

ITA 2479/MUM/2017[2003-04]Status: DisposedITAT Mumbai24 May 2019AY 2003-04

Bench: Hon’Ble Sh. G. S. Pannu, V.P. & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2479, 2480 & 2481/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2003-04, 2004-05 & 2007-08) In The Matter Of:-

For Appellant: Shri Paras S. Savla &For Respondent: Shri Nishant Samaiya
Section 144CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, V.P. & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 2479, 2480 & 2481/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2003-04, 2004-05 & 2007-08) In the matter of:- DCIT (Intl. Taxation)- Marriott International 3(2)(1), Licensing Company BV, R. No. 1615, 16th floor, बिधम/ C/o-BMR & Associates Air India Bldg, Nariman LLP, BMR House, 36B, Vs. Point, Mumbai-400 021 Dr. R. K. Shirodkar Marg, Parel, Mumbai-400012 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCM0918R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant…

Nhava Sheva International Contianer Terminal P.Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3092/MUM/2012[2007-08]Status: DisposedITAT Mumbai26 Sept 2018AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhnhava Sheva International Acit Range-2(2) Container Terminal Pvt. Ltd. Aayakar Bhavan, M.K. Road, Level 1, Darabshaw House, Vs. Mumbai-400020. N. M. Marg, Ballard Estate, Mumbai-400038. Pan: Aabcn01851 Appellant Respondent Acit Range-2(2) Nhava Sheva International Aayakar Bhavan, M.K. Road, Container Terminal Pvt. Ltd. Mumbai-400020. Vs. Level 1, Darabshaw House, N. M. Marg, Ballard Estate, Mumbai-400038. Pan: Aabcn01851 Appellant Respondent Appellant By : Shri Grish Dave Advocate With Miss. Kadambari Advocate Respondent By : Shri Kiran Unavekar (Dr)

For Appellant: Shri Grish Dave Advocate with Miss. Kadambari AdvocateFor Respondent: Shri Kiran Unavekar (DR)
Section 115JSection 143(3)Section 144CSection 253Section 254(1)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Nhava Sheva International ACIT Range-2(2) Container Terminal Pvt. Ltd. Aayakar Bhavan, M.K. Road, Level 1, Darabshaw House, Vs. Mumbai-400020. N. M. Marg, Ballard Estate, Mumbai-400038. PAN: AABCN01851 Appellant Respondent ACIT Range-2(2) Nhava Sheva International Aayakar Bhavan, M.K. Road, Container Terminal Pvt. Ltd. Mumbai-400020. Vs. Level 1, Darabshaw House, N. M. Marg, Ballard Estate, Mumbai-400038. PAN: AABCN01851 Appellant Respondent Appellant by : Shri Grish Dave Advo…

Dimension Data Asia Pacific PTE Ltd. v. DCIT (96 Taxmann.com 182) — Cited in 10 Judgments | BharatTax