ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

388 ITR 383High Court2016#1589 most cited

What is ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India authority for?

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2017 to 2026.

Also referred to as

ESPN Star Sports Mauritius · Section 144C(1) · draft assessment order · DRP directions · illegal assessment · beyond jurisdiction · bad in law · final assessment order · curable defect · mandatory requirement

Also reported as

68 Taxmann.com 377

Sections most often in play

Section 144CSection 153CSection 9(1)Section 144C(1)Section 92CASection 143(3)Section 132Section 144C(15)(b)

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 6(3)section 44bbbsection 144b(1)undisclosed foreign income and assetssection 144c(10)eligible assesseedependent agent pesection 144c(2)section 209(1)

Judgments citing ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

Spectro Analytical Labs Private Limited, Delhi vs. Au, Income Tax Department, Jao Circle 22(2), Delhi

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 5848/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Spectro Analytical Labs Vs. Au, Income Tax Department, Private Limited Jao Circle 22(2) Delhi E-41, Okhla Industrial Area, Phase-Ii, Okhla Industrial Estate, S.O. Tehkhand, South East Delhi-110020 Pan No.Aaccs2840R Appellant Respondent Appellant Sh. Nageshwar Rao, Advocate (Virtual) Sh. Parth, Advocate Respondent Sh. Dharm Veer Singh, Cit Dr

Section 143(3)Section 144Section 144CSection 144C(1)Section 144C(13)Section 144C(3)Section 154Section 92C

…he order of the AO for incorporating any such order to be passed by the TPO in future. Therefore, respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of ESPN Star Sports Mauritius S.N. C. E. T. Compagnie V. Union of India (388 ITR 383) and the decision of the coordinate Bench in the case of Global One India Private Limited Vs. DCIT (182 ITD 355) we hold that the final assessment order passed by the AO u/s.143(3) r.w.s. 144C(3) r.w.s. 144B dated 28.10.2024 which was passed without incorporating the direction of the DRP is bad in law, null and void. Accordingly the same is hereb…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…endum issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. Recently, this court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr.…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20
Section 10(3)Section 153ASection 245D(4)

…endum issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. Recently, this court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr.…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…endum issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. Recently, this court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom) ; [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr.…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…ndum issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. Recently, this court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr.…

Uk Grid Solutions Limited, Stafford, United Kingdom vs. Deputy Commissioner of Income Tax, Circle Int Tax 3(1)(1)Del, Delhi

In the result, appeal of the assessee is allowed in terms aforesaid

ITA 2042/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Uk Grid Solutions Limited, The Deputy Commissioner Of Income St Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford St16 1Wt, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 Pan-Aaica6271A Assessee/Appellant Revenue/Respondent

Section 143(3)Section 44BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] UK Grid Solutions Limited, The Deputy Commissioner of Income ST Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford ST16 1WT, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 PAN-AAICA6271A Assessee/Appellant Revenue/Respondent Assessee by Shri Aditya Vohra, Adv. Shri Arpit Goyal, CA Revenue by Shri M.S. Nethrapal, CIT-DR Date of Hearing 13.08.2025 Date of Pronouncement 10.11.2…

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5335/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Sept 2025AY 2008-09

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5334/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Sept 2025AY 2007-08

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5333/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr.Dilee…

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

ITA 5332/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr.Dilee…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

ITA 4056/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ЕТ Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Di…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 4055/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Gainway Holdings Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4007/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. 12 ITA No. 4007 & C. O. No. 390/Del/2015 DCIT Vs. Gainway Holdings Ltd. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3916/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3915/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3914/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

DCIT, New Delhi vs. Focusoil Inc., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3911/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Vs Focusoil Inc. Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aaccf3908K Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

…um issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. 15. Mr. Dile…

The Commissioner of Income Tax - International Taxation -3 vs. Travelport Lp

ITA/334/2025HC Delhi03 Sept 2025

Bench: The Itat Was Preferred By The Respondent/Assessee Against Order Dated 21.06.2019 Framed Under Sections 144C(13) Read With Section 147, 143(3) Of The Act. 3. The Tribunal Allowed The Appeal Of The Respondent By Stating In Paragraphs 19, 20, 21, 22, 23 & 24 As Under: “19. Facts Of The Case In Hand Show That No Order Has Been' Signed By:Pradeep Sharma Signing Date:16.09.2025 11:42:21 Signature Not Verified

Section 144CSection 144C(1)Section 144C(15)(b)Section 147Section 260ASection 744CSection 92C

…ITA 334/2025 Page 1 of 14 $~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 03.09.2025 + ITA 334/2025 CM APPL. 52525/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC versus TRAVELPORT LP .....Respondent Through: Dr. Shashwat Bajpai, Mr…

Beauty Etoile Private Limited, Mumbai vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the assessee is allowed

ITA 4073/MUM/2024[2020-21]Status: DisposedITAT Mumbai29 May 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri. Dharan Gandhi, AdvocateFor Respondent: Shri. Kiran Unavekar, Sr. DR
Section 143(3)Section 144Section 144CSection 144C(15)(b)Section 144C(5)Section 234Section 234ASection 270ASection 948

…holding that assessment was not in conformity with section 144C. 11 Beauty Etoile Private Limited, A.Y. 2020-21 6.3. Reference was also made to the decision of Hon'ble High Court of Delhi in the case of ESPN Star Sports Mauritius S.N.C. ET Compagnie [2016] 388 ITR 383 (Del) wherein Hon'ble Court held that in view of the provisions of section 144C(10) r.w.s. 144C(13), Assessing Officer was bound by the order passed by DRP and thus, where DRP accepted assessee's plea that it was not eligible assessee, Assessing Officer, could not make adjustment to assessee's ALP in total disregard to the aforesaid view taken by…

Shri Bharatbhushan Kishanlal Gupta, Gandhidham vs. The ITO- International Taxation, Gandhidham

In the result, the appeal is allowed in the terms indicated above

ITA 269/RJT/2019[2017-18]Status: DisposedITAT Rajkot08 May 2025AY 2017-18

Bench: Dr. Arjun Lalsaini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 269/Rjt/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2Nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afcpg3849N (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. DR
Section 144CSection 172Section 172(4)Section 172(5)Section 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LALSAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 269/RJT/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFCPG3849N (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri D.M. Rindani, Ld. AR राज"व क" ओर से/Revenue by…