What is International Air Transport Association v. DCIT authority for?

Failure to follow the procedure laid down in Section 144C(1) of the Income-tax Act, 1961, constitutes a breach of mandatory provisions, rendering the final assessment order void.

Which sections of the Income Tax Act does International Air Transport Association v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 92CA(1), Section 133(6), Section 144C, Section 144C(1).

International Air Transport Association v. DCIT (68 Taxmann.com 246)

Q: How many judgments cite International Air Transport Association v. DCIT?

38 judgments on BharatTax cite International Air Transport Association v. DCIT (68 Taxmann.com 246), spanning 2018 to 2025.

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharasugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR

Section 142(1)Section 143(3)Section 144Section 147Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.260 260/CTK/2020: Assessment Year Assessment Year :2010-2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011-2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Ass…

ACIT(Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 261/CTK/2020[2011-12]Status: DisposedITAT Cuttack23 Aug 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR

Section 142(1)Section 143(3)Section 144Section 147Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.260 260/CTK/2020: Assessment Year Assessment Year :2010-2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011-2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Ass…

ACIT, Circle-1(!), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 260/CTK/2020[2010-11]Status: DisposedITAT Cuttack23 Aug 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR

Section 142(1)Section 143(3)Section 144Section 147Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.260 260/CTK/2020: Assessment Year Assessment Year :2010-2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011 ITA No.261/CTK/2020: Assessment Year :2011-2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Assessment Year :2012 ITA No.262/CTK/2020: Ass…

Hyundai Motor India Engineering Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR

Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Vs. Dy. Commissioner of M/s. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. PAN AABCJH7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri YVST Sai, CIT-DR. Date of Hearing : 27.07.2022. Date of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This is an appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appea…

Suretex Prophylactics (India) Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result appeal filed by assessee stands allowed

ITA 430/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Apr 2021AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.430/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143Section 144CSection 144C(13)Section 156Section 271Section 274

…018) 259 taxman 91/Decision of Hon’ble Bombay High Court in case of CIT vs Lionbridge Technologies Pvt.Ltd., reported in (2019) 260 Taxmann 273/Decision of Hon’ble Bombay High Court in case of International Air Transport Association vs DCIT reported in (2016) 290 CTR 46/Decision of Hon’ble Delhi High Court in case of JCB India Ltd. vs DCIT reported in (2017) 398 ITR 189/Decision of Hon’ble Delhi High Court in case of Turner International India Pvt.Ltd., vs DCIT reported in (2017) 398 ITR 177/Decision of Hon’ble Madras High Court in case of Vijay Television (2014) 369 ITR 113. 10. On the contrary, the Ld.CIT.DR su…

M/S Inteva Products India Automotive Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 2723/BANG/2018[2011-12]Status: DisposedITAT Bangalore24 Nov 2020AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri M.P.Lohia C A and Shri Chavalli Narayanan CAFor Respondent: Smt R.Premi JCIT DR

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2722 & 2723/Bang/2018 (Assessment Years : 2010-11 & 2011-12) M/s. Inteva Products India Automotive Pvt. Ltd., Manyata Embassy Business Park, N1 Block, 4th Floor, ORR, KR Puram Hobli, Nagawara, Rachenahalli Vill., Bangalore-560 045 ….Appellant PAN AABCM 9623K Vs. Dy. Commissioner of Income Tax, Circle 3(1)(1), Room No.227, BMTC Building, Koramangala, Bangalore. ……Respondent. Assessee By: Shri M.P.Lohia C A and Shri Chavalli Narayanan CA Rev…

M/S Inteva Products India Automotive Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 2722/BANG/2018[2010-11]Status: DisposedITAT Bangalore24 Nov 2020AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri M.P.Lohia C A and Shri Chavalli Narayanan CAFor Respondent: Smt R.Premi JCIT DR

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2722 & 2723/Bang/2018 (Assessment Years : 2010-11 & 2011-12) M/s. Inteva Products India Automotive Pvt. Ltd., Manyata Embassy Business Park, N1 Block, 4th Floor, ORR, KR Puram Hobli, Nagawara, Rachenahalli Vill., Bangalore-560 045 ….Appellant PAN AABCM 9623K Vs. Dy. Commissioner of Income Tax, Circle 3(1)(1), Room No.227, BMTC Building, Koramangala, Bangalore. ……Respondent. Assessee By: Shri M.P.Lohia C A and Shri Chavalli Narayanan CA Rev…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8753/DEL/2019[2015-16]Status: DisposedITAT Delhi27 May 2020AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…dia (P) Ltd. [2018] 259 Taxman 91 (SC)  Zuari Cement Ltd. v. ACIT: WP(C) No.5557/2012 (AP), dated 21-2-2013 and affirmed by the Hon’ble SC in No. 16694/2013, vide order dated 27th September 27, 2013  International Air Transport Association vs DCIT: [2016] 290 CTR 46 (Bombay)  PCIT vs Andrew Telecommunications (P.) Ltd: ITA No. 144 of 2017 (Bombay)  Turner International India (P.) Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi)  CIT v. C-Sam (India) (P.) Ltd: [2017] 398 ITR 182 (Gujarat)  ACIT vs Vijay Television (P) Ltd.: [2018] 407 ITR 642 (Madras) In view of the above, the Ld. AR submits that the order d…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8752/DEL/2019[2012-13]Status: DisposedITAT Delhi27 May 2020AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…dia (P) Ltd. [2018] 259 Taxman 91 (SC)  Zuari Cement Ltd. v. ACIT: WP(C) No.5557/2012 (AP), dated 21-2-2013 and affirmed by the Hon’ble SC in No. 16694/2013, vide order dated 27th September 27, 2013  International Air Transport Association vs DCIT: [2016] 290 CTR 46 (Bombay)  PCIT vs Andrew Telecommunications (P.) Ltd: ITA No. 144 of 2017 (Bombay)  Turner International India (P.) Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi)  CIT v. C-Sam (India) (P.) Ltd: [2017] 398 ITR 182 (Gujarat)  ACIT vs Vijay Television (P) Ltd.: [2018] 407 ITR 642 (Madras) In view of the above, the Ld. AR submits that the order d…

Hsbc Invest Direct Securities (India) P.Ltd, Mumbai vs. DCIT 14(2)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 3826/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Aug 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Niraj ShethFor Respondent: Shri Rignesh K. Das

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT(TP)A no.3826/Mum./2017 (Assessment Year : 2010–11) HSBC Invest Direct Securities (I) P. Ltd. NESCO I.T. Park, Level–9 Building no.3, Western Express Highway ……………. Appellant Goregaon (E), Mumbai 400 063 PAN – AABCI4793G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–14(2)(2), Mumbai 400 020 Assessee by : Shri Niraj Sheth Revenue by : Shri Rignesh K. Das Date of Hearing – 17.07.2019 Date of Order – 21.08.2019 O R D E R PER SAKTIJIT DEY. J.M. Captio…

Deputy Commissioner of Income-Tax vs. Jain Irrigation System Ltd., Jalgaon

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

ITA 831/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.739/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. PAN: AAACJ7163Q Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon आयकर अपीऱ सं. / ITA No.831/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 The Dy.…

Jain Irrigation Systems Ltd., Jalgaon vs. Joint Commissioner of Income-Tax

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

ITA 739/PUN/2015[2009-10]Status: DisposedITAT Pune01 Aug 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

For Appellant: Shri Prashant MaheshwariFor Respondent: Ms. Nandita Kanchan

Section 143(3)Section 144CSection 144C(1)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, 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.739/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. PAN: AAACJ7163Q Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon आयकर अपीऱ सं. / ITA No.831/PUN/2015 यििाारण वषा / Assessment Year : 2009-10 The Dy.…

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…

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…

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

…rder with requirement of Assessing Officer/TPO to undertake a fresh exercise of determining the arm’s length price, failure to pass a draft assessment order, would violate section 144C(1). (c) In the case of International Air Transport Association vs. DCIT (290 CTR 46) (Bom.), the Bombay High Court held that in case of foreign company, prior to final order passed by the Assessing Officer u/s. 143(3) a draft assessment order u/s. 144C(1) is mandated. (d) In the case of Vijay Television (P) Ltd. vs. DRP (Mad.), the Madras High Court held that where pursuant to order of TPO, Assessing Officer passed a final o…

Deputy Commissioner of Income-Tax vs. Magna International Inc., Pune

In the result, appeal of Revenue and Cross Objections of assessee are allowed

ITA 2098/PUN/2016[2013-14]Status: DisposedITAT Pune21 Jan 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2098/Pun/2016 यििाारण वषा / Assessment Year : 2013-14

For Appellant: S/Shri Kishore Phadke & Vinay Ghanekar

Section 115ASection 115A(1)Section 143(3)Section 144C(1)

…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 डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.2098/PUN/2016 यििाारण वषा / Assessment Year : 2013-14 The Dy. Commissioner of Income Tax अऩीऱाथी/Appellant (International Taxation), Circle 1, Pune …. Vs. Magna International Inc., C/o Cosma International (India) Pvt. Ltd., Plot No.A-12, MIDC, Talegaon Industrial Area, Navlakh Umbre, …. प्रत्यथी / Respondent Pune – 410507 PAN: AAHCM4866C प्रत्याक्…

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…

Assistant Commissioner of Income Tax vs. M/S. East West Seeds Ltd., Aurangabad

In the result, the appeal of the Revenue is dismissed

ITA 2599/PUN/2016[2009-10]Status: DisposedITAT Pune14 Nov 2018AY 2009-10

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das

Section 143(3)Section 144CSection 144C(1)Section 156Section 271(1)(c)Section 274Section 292BSection 92C

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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.2599/PUN/2016 ननधाारण र्वर्ा / Assessment Year : 2009-10 The Assistant Commissioner of Income Tax, Circle – 1, Aurangabad .......अऩीऱाथी / Appellant बनाम / V/s. M/s. East West Seeds Ltd., Gat No. 66, Village-Narayanpur (BK), P.O.-Waluj, Tq.-Gangapur Aurangabad – 431133 PAN : AANCE1237F ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Reve…

International Air Transport Association v. DCIT

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