How many judgments cite (i) Vijay Television (P.) Ltd. v. DRP?

32 judgments on BharatTax cite (i) Vijay Television (P.) Ltd. v. DRP (46 Taxmann.com 100), spanning 2016 to 2025.

Which sections of the Income Tax Act does (i) Vijay Television (P.) Ltd. v. DRP come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C, Section 144C(1), Section 6, Section 10(3) (Black Money Act), Section 115C.

(i) Vijay Television (P.) Ltd. v. DRP

46 Taxmann.com 100High Court2014#3704 most cited

What is (i) Vijay Television (P.) Ltd. v. DRP authority for?

Issuance of a draft assessment order under section 144C(1) of the Income Tax Act is mandatory, and its non-issuance is not a curable procedural lapse.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vijay Television · section 144C(1) · draft assessment order · mandatory issuance · non-curable procedural lapse · Income Tax Act

Sections most often in play

Section 143(3)Section 144C Section 144C(1)Section 6 Section 10(3) (Black Money Act)Section 115C Section 132(1)Section 144B(1)

Issues it is cited on

section 144c(15)(b)section 92ca(3a)section 144c(15)section 3a section 144b(1)undisclosed foreign income and assets section 92ca(4)section 144c(2)section 6(1)transfer pricing order eligible assessee section 153(4)

Judgments citing (i) Vijay Television (P.) Ltd. v. DRP

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)

Skoda Auto [ I ] P.Ltd, Aurangabad vs. ACIT, Aurangabad

In the result, the appeal of assessee is allowed

ITA 2344/PUN/2012[2008-09]Status: DisposedITAT Pune03 Jun 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2344/PUN/2012 यनधाारण वषा / Assessment Year : 2008-09 Skoda Auto India Pvt. Ltd., Plot No. A1/1, Shendra, Five Star Industrial Area, MIDC, Aurangabad – 431201 PAN : AAECS3749M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 1, Aurangabad ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri…

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 Cir.-1, Aurangabad vs. Skoda Auto India Pvt. Ltd., Aurangabad

In the result, the Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 39/PUN/2011[2003-04]Status: DisposedITAT Pune31 Dec 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Assessment Year : 2003-04 Acit, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/S. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad – 431201. ……""यथ" / Respondent Pan : Aaecs3749M C.O. No.38/Pun/2011 (Arising Out Of Ita No.39/Pun/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (Saipl), A-1/1, Five Star Industrial Area, Midc, Shendra, Aurangabad. .......अपीलाथ" / Appellant Pan : Aaecs3749M बनाम / V/S. Acit, Circle- 1, ……""यथ" / Respondent Aurangabad. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad, Cit सुनवाई क" तारीख / Date Of Hearing : 19.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : There Are Cross-Appeals Under Consideration. The Assessee Filed A Cross Objection Vide C.O. No.38/Pun/2011 For The Assessment Year

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. B. Prasad, CIT

Section 144CSection 156Section 274Section 92C

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Assessment Year : 2003-04 ACIT, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/s. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, MIDC, Aurangabad – 431201. ……""यथ" / Respondent PAN : AAECS3749M C.O. No.38/PUN/2011 (Arising out of ITA No.39/PUN/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (SAIPL), A-1/1, Five Star Industrial Area, MIDC, Sh…

Handytankers K/S Agent of F.B. Maersk Tankers C/O Atlantic Shipping Pvt. Ltd., Sikka vs. The Dy. Commr. of Income Tax, (International Taxation), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 91/RJT/2016[2014-15]Status: DisposedITAT Rajkot09 Aug 2018AY 2014-15

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

…ITA Nos. 756 of 2014, 276 of 2015 & 91/Rjt/2016 Assessment year: 2013-14 & 2014-15 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Through Video conferencing from E-Court at Ahmedabad) [Coram: Pramod Kumar AM and Rajpal Yadav JM] Assessment year: 2013-14 LR2 Management K/S ……………...........Appellant [As foreign commercial manager / agent of Principal freight beneficiary, Maersk Tankers Singapore Pte. Ltd (‘MTSPL)] Agent: Atlantic Shipping Pvt. Ltd., Plot No.12, Panchvati Colony, Sikka-361 140 [PAN: AADFL 6763 E] Vs Income Tax Officer (International Taxation) ………….……......Respondent Raj…

Lr2 Management K/S Agent of Principal Freight Beneficiary, Interocean Shipping (I) Pvt. Ltd., Jamnagar vs. The Income Tax Officer, (Inter. Taxa.), Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 276/RJT/2015[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

Lr2 Management K/S (As Foreign Commr. Manager/Agent of Principal Freight Beneficiary, Torm A/S Maersk Tankers Singapore P. Ltd., Sikka vs. The Income Tax Officer, Inter. Taxa., Rajkot-Gujarat

In the result, the appeals are allowed for statistical purposes

ITA 756/RJT/2014[2013-14]Status: DisposedITAT Rajkot09 Aug 2018AY 2013-14

Section 143(1)Section 143(3)Section 144CSection 144C(1)Section 147Section 172(4)

DCIT, Jaipur vs. Jaipur Rugs Company (P) Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue stands dismissed

ITA 1084/JPR/2016[2011-12]Status: DisposedITAT Jaipur23 Apr 2018AY 2011-12

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(1)Section 143(2)Section 144CSection 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1084/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke DY. Commissioner of Income- M/s Jaipur Rugs Company Vs. tax, Circle-2, Jaipur (P) Ltd., 250, Mansarovar Industrial Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ6934C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 46/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2011-12…

Mosbacher India Llc, Chennai vs. Addl. DIT, Chennai

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

ITA 1085/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Nov 2016AY 2010-11

Section 143(3)Section 42(2)Section 42(2)(b)

…I.T.A. No. 1085/CHNY/2015 Assessment year: 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI D BENCH, CHENNAI [Coram: Pramod Kumar AM and G Pavan KumarJM] I.T.A. No. 1085/CHNY/2015 Assessment year: 2010-11 Mosbacher India LLC, ……………………..........Appellant [PAN: AAACM4731H] Vs Additional Director of Income Tax International Taxation- I, Chennai ……………………......Respondent Date of concluding the hearing : November 3, 2016 Date of pronouncing the order : November 29, 2016 Appearances by: R Vijayraghavan, alongwith S C Agarwal, Shriram Saigal and Vasanthraj Kumar for the appellant Durai Pandian for the…

M/S. Asian Honda Motor Co. Ltd., New Delhi vs. DCIT, Intl. Taxation, New Delhi

In the result additional ground raised by the assessee is allowed

ITA 6142/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Oct 2016AY 2010-11

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiasian Honda Motor Co. Ltd, Dcit, C/O. Pds Legal Atmaram Int. Taxation Vs. Mansion, Office No. 7, First Floor, Kg Marg, New Delhi Pan:Aaica2531P (Appellant) (Respondent)

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Shri NC Swain, CIT DR

Section 133ASection 271BSection 92(3)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asian Honda Motor Co. Ltd, DCIT, C/o. PDS Legal Atmaram Int. Taxation Vs. Mansion, Office No. 7, First Floor, KG Marg, New Delhi PAN:AAICA2531P (Appellant) (Respondent) Assessee by : Mr. Deepak Chopra, Adv Revenue by: Shri NC Swain, CIT DR Date of Hearing 28/07/2016 Date of pronouncement 25/10/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This is an appeal filed by the assessee against the order dated 09.09.2015 of the ld DRP-2, New Delhi for the Assessment Year 2…

DCIT, Pondicherry vs. Tweezerman (India) Pvt. Ltd., Pondicherry

In the result, the appeal filed by the Revenue is dismissed

ITA 2401/CHNY/2014[2009-10]Status: DisposedITAT Chennai17 Jun 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Smt. Vijayalakshmi, CITFor Respondent: Sh. B. Ramakrishnan, C.A

Section 10BSection 92Section 92(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2401/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10 The Deputy Commissioner of M/s Tweezerman (India) Pvt. Ltd., Income Tax, v. C-24, Industrial Estate, Circle I, D.P. Thottam, Thattanchavady, Muthialpet, Pondicherry – 605 003. Pondicherry – 605 003. PAN : AABCT 3599 F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appe…