Eaton Fluid Power Ltd. v. ACIT

92 Taxmann.com 158Income Tax Appellate Tribunal2018#4262 most cited

What is Eaton Fluid Power Ltd. v. ACIT authority for?

An assessment order is null and void and without jurisdiction if the Assessing Officer fails to follow the statutorily mandated procedure, such as issuing a draft order under section 144C(1) before issuing a notice of demand and initiating penalty proceedings.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also referred to as

Eaton Fluid Power Ltd. · assessment order · draft order · section 143(3) · section 144C(1) · section 156 · section 271(1)(c) · without jurisdiction · null and void · statutorily mandated procedure

Judgments citing Eaton Fluid Power Ltd. v. ACIT

The ACIT, Corp Circle-1(1), Kochi, Ernakulam vs. Appolo Tyres Ltd, Ernakulam

In the result, the appeal filed by the Revenue in ITA No

ITA 247/COCH/2018[2006-07]Status: DisposedITAT Cochin21 Mar 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No. 247/Coch/2018 Assessment Year : 2006-07 The Assistant Commissioner of Vs. Appollo Tyres, 3rd Floor, Areekal Mansion, Income-tax, Corporate Circle- 1(1), Range 1, Kochi. Panampilly Nagar, Kochi-682 036. [PAN: AAACA 6990Q] (Revenue-Appellant) (Assessee-Respondent) I.T.A. No.339 /Coch/2018 Assessment Year : 2006-07 Appollo Tyres, Vs. The Assistant Commissioner of 3rd Floor, Areekal Mansion, Income-tax, Corporate Circle-1(1), Panampilly Nagar, Kochi. Kochi-682 036. [PAN: AAAC…

Eaton Technologies Pvt. Ltd., Pune vs. ACIT, Circle 1(2), Pune

In the result, appeal of the assessee is partly allowed

ITA 1650/PUN/2013[2008-09]Status: DisposedITAT Pune31 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1650/Pun/2013 यििाारण वषा / Assessment Year :2008-09 Eaton Technologies Pvt. Ltd., Cluster C, Wing 1, Eon Free Zone, Plot No.1, Survey No.77, Midc, Kharadi Knowledge Park, अऩीऱाथी/Appellant Kharadi, Pune – 411014 …. Pan: Aabce4323Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1650/PUN/2013 यििाारण वषा / Assessment Year :2008-09 Eaton Technologies Pvt. Ltd., Cluster C, Wing 1, EON Free Zone, Plot No.1, Survey No.77, MIDC, Kharadi Knowledge Park, अऩीऱाथी/Appellant Kharadi, Pune – 411014 …. PAN: AABCE4323Q Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune अऩीऱाथी की ओर से / Appellant by : S/Shr…

Deputy Commissioner of Income-Tax, Pune vs. Eaton Fluid Power Ltd., Pune

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 515/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

Eaton Fluid Power Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 476/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

Eaton Fluid Power Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 506/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

Deputy Commissioner of Income-Tax vs. Eaton Fluid Power Ltd., Pune

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 493/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

M/S. Eaton Power Quality Private Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 1373/PUN/2014[2007-08]Status: DisposedITAT Pune11 Sept 2018AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…

M/S Eaton Power Quality P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of assessee in ITA No

ITA 119/PUN/2013[2008-09]Status: DisposedITAT Pune11 Sept 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…