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 366,418 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

Macquie Holdings B.V. & Co. Kg, Mumbai vs. DCIT (It) 3(2)(1), Mumbai

In the result, appeal is partly allowed

ITA 2572/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Apr 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Milin ThakoreFor Respondent: Shri Manoj Kumar
Section 143(3)Section 144C(13)Section 144C(15)Section 144C(15)(b)

…final impugned assessment order. 12 Maquet Holdings B.V. & Co. KG 13. The Hon‟ble jurisdictional High Court in the assessee‟s own case for the assessment year 2010-11, since reported as ESPN Star Sports Mauritius S.N.C.ET Compagnie v. Union of India (2016) 388 ITR 383/241 Taxman.38/68 taxmann.com 377 (Delhi), has allowed the assessee‟s writ petition under similar circumstances by setting aside the draft assessment order and the final assessment order with the following observations made in para 30, which are as under:- “It appears to the Court that it is plain that under Section 144C, the AO should have procee…

Mausmi Sa Investments Llc (Under Liquidation)for and on Behalf O Liquidated Subsidiary Mausmi Ventures Limited, Mumbai vs. ACIT(It)-3(2)(1), Mumbai

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

ITA 7026/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Apr 2019AY 2014-15

Bench: Shri B.R. Baskaran, Am & Shri Amarjit Singh Jm आयकरअपीलसं/I.T.A. No.7026/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) Mausmi Sa Investments बिधम/ Acit Llc (Under Liquidation) International Taxation-3(2)(1) Vs. 16Th Floor, Room No. 1607, (For & On Behalf Of Liquidated Subsidiary Air India Building, Nariman Mausmi Ventures Limited) Point, Mumbai-21. 1St Floor, Wing A, Cyber Tower 1, Cybercity, Ebene, Mauritius -72201 C/O Deloitte Haskins & Sells Llp 28Th Floor, Indiabulls Finance Centre, Tower 3, Senapati Bapat Marg, Elphinstone (W), Mumbai- 400013. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aagcm0928G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri P. J. Pardiwala/ Paras Savla Revenue By: Shri V. Sreekar (Dr) सुनवाईकीतारीख / Date Of Hearing: 09.04.2019 घोषणाकीतारीख /Date Of Pronouncement:. 10.04.2019 आदेश / O R D E R Per B. R. Baskaran, Am: The Assessee Has Filed This Appeal Challenging The Assessment Order Passed By The Ao U/S 143(3) R.W.S. 144C Of The Act For Assessment Year 2014- 15, In Pursuance Of Directions Given By Ld Dispute Resolution Panel (Drp). 2. The Assessee Is Challenging The Validity Of Assessment Order Passed On The Ground That The Ao Was Not Right In Law In Invoking The Provisions Of Sec.144C Of The Act In The Instant Year, Since The Conditions Prescribed For Invoking The

For Appellant: Shri P. J. Pardiwala/ Paras SavlaFor Respondent: Shri V. Sreekar (DR)
Section 115A(1)(a)Section 143(3)Section 144CSection 144C(1)

…ITA. NO.7026/M.2018 A.Y.2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM AND SHRI AMARJIT SINGH JM आयकरअपीलसं/I.T.A. No.7026/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) Mausmi SA Investments बिधम/ ACIT LLC (Under liquidation) International taxation-3(2)(1) Vs. 16th Floor, Room no. 1607, (For and on behalf of liquidated subsidiary Air India Building, Nariman Mausmi Ventures Limited) Point, Mumbai-21. 1st Floor, Wing A, Cyber Tower 1, Cybercity, Ebene, Mauritius -72201 C/o Deloitte Haskins & Sells LLP 28th Floor, Indiabulls Finance Centre, Tower 3, Senapati Bapat M…

ACIT, New Delhi vs. M/S. Espn Star Sports Mauritius Snc Et Companie, Mauritius

In the result, the appeal of the Revenue stands dismissed

ITA 1741/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Dec 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kantasstt. Year: 2010-11

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri DineshFor Respondent: Shri G.K. Dhall, CIT,DR
Section 11Section 144CSection 144C(15)(b)Section 144C(5)Section 15Section 2Section 2(23)(i)Section 244ASection 292BSection 3

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2010-11 Assistant Commissioner of M/s ESPN Star Sports Income Tax, Range-1, Mauritius SNC et Companie, Circle 1(2)(2), International 604, St. James Court, St. Taxation, Denis Street, Vs. New Delhi. Port Louis (Mauritius)-999999 (PAN: AABFE6801E) (Appellant) (Respondent) Assessee by: Shri Porus Kaka, Sr. Advocate and Shri Dinesh Chawla, Advocate Department: Shri G.K. Dhall, CIT,DR O R D E R PER H.S. SIDHU, J.M. The aforesaid appeal filed by the Revenue against th…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. Addl. DIT, New Delhi

In the result, all the three appeals of the three appeals are allowed

ITA 5703/DEL/2011[2007-08]Status: DisposedITAT Delhi20 Aug 2018AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Dinesh Chawla, AdvocateFor Respondent: Shri G.K. Dhall, CIT,DR
Section 144CSection 144C(15)(b)Section 147Section 234ASection 9(1)Section 92Section 92C

…sment order and the matter was decided in favour of the assessee. He further pointed out that now this issue also stands covered by the judgment of Hon’ble Delhi High Court in the case of ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (2016) 388 ITR 383. Not only that, now there is another decision of Hon’ble Delhi High Court again in the case of sister concern only, in Ess Distribution (Mauritius) S.N.C.E.T. Compagnie vs ACIT, since reported in (2017) reported in 399 ITR 362 (Delhi High Court). In all these cases it has been categorically held that AO has erred in law in passing the draft asses…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. ADIT, New Delhi

In the result, all the three appeals of the three appeals are allowed

ITA 5132/DEL/2010[2006-07]Status: DisposedITAT Delhi20 Aug 2018AY 2006-07

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Dinesh Chawla, AdvocateFor Respondent: Shri G.K. Dhall, CIT,DR
Section 144CSection 144C(15)(b)Section 147Section 234ASection 9(1)Section 92Section 92C

…sment order and the matter was decided in favour of the assessee. He further pointed out that now this issue also stands covered by the judgment of Hon’ble Delhi High Court in the case of ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (2016) 388 ITR 383. Not only that, now there is another decision of Hon’ble Delhi High Court again in the case of sister concern only, in Ess Distribution (Mauritius) S.N.C.E.T. Compagnie vs ACIT, since reported in (2017) reported in 399 ITR 362 (Delhi High Court). In all these cases it has been categorically held that AO has erred in law in passing the draft asses…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. ADIT, New Delhi

In the result, all the three appeals of the three appeals are allowed

ITA 5131/DEL/2010[2005-06]Status: DisposedITAT Delhi20 Aug 2018AY 2005-06

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Dinesh Chawla, AdvocateFor Respondent: Shri G.K. Dhall, CIT,DR
Section 144CSection 144C(15)(b)Section 147Section 234ASection 9(1)Section 92Section 92C

…sment order and the matter was decided in favour of the assessee. He further pointed out that now this issue also stands covered by the judgment of Hon’ble Delhi High Court in the case of ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (2016) 388 ITR 383. Not only that, now there is another decision of Hon’ble Delhi High Court again in the case of sister concern only, in Ess Distribution (Mauritius) S.N.C.E.T. Compagnie vs ACIT, since reported in (2017) reported in 399 ITR 362 (Delhi High Court). In all these cases it has been categorically held that AO has erred in law in passing the draft asses…

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

In the result, appeal of the assessee is partly allowed

ITA 535/PUN/2014[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No. 535/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2009-10 वष"

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT
Section 144CSection 144C(1)Section 156Section 271(1)(c)Section 274Section 92C

…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 India [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." 12. Applyi…

M/S. Eaton Industrial Systems Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 536/PUN/2014[2009-10]Status: DisposedITAT Pune12 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.536/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. Pan: Aabce4955C Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…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. ET Compagnie v. Union of India [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." 12. Applyi…

Assistant Commissioner of Income-Tax vs. Sandvik Asia Pvt. Ltd., Pune

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 607/PUN/2014[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.607/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/S. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 Pan: Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…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. ET Compagnie v. Union of India [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." 12. The is…

Sandvik Asia Private Limited, Pune vs. Assistant Commissioner of Income-Tax, Pune

In the result, appeal of assessee is allowed and appeal of Revenue is dismissed

ITA 465/PUN/2014[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.607/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/S. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 Pan: Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…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. ET Compagnie v. Union of India [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." 12. The is…

M/S. Globerian India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2265/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Oct 2017AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: S/Shri Rahul Khare & Rohan Khare, AdvocatesFor Respondent: Shri H.K. Choudhary, CIT DR
Section 144CSection 254

…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 India [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.” 22. In the…