MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7

6 SCC 312Reported decision2012#737 most cited

What is MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7 authority for?

A statute's object is to ascertain legislative intent from its plain language, avoiding any construction that adds, substitutes, or rejects words as meaningless. This principle applies to interpreting statutory deadlines, such as those for Transfer Pricing Officer and Assessing Officer orders under Section 153, requiring strict calculation based on the literal meaning of terms like "before" and "prior to".

138

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Institute of Chartered Accountants of India v. Price Waterhouse · 6 SCC 312 · 1997 · statutory interpretation · legislative intent · plain language rule · assessment procedure · Transfer Pricing Officer order · Section 153 deadline · Section 144C timeline · calculation of "before prior to" · meaning of words

Sections most often in play

Section 153Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(15)Section 144C(3)Section 144C(5)

Issues it is cited on

section 92ca(3a)section 92ca(4)section 3asection 144c(15)section 144c(15)(b)transfer pricing ordereligible assesseesection 92bsection 92ca(1)section 153(1)section 153(4)section 153b

Judgments citing MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7

PIONEER INDIA ELECTRONICS PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 2969/DEL/2017[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

…ts. 14. Words and phrases are symbols that stimulate mental references to referents. The object of interpreting a statute is to ascertain the intention of the Legislature enacting it. (See Institute of Chartered Accountants of India v. Price Waterhouse [1997] 6 SCC 312). The intention of the Legislature is primarily to be gathered from the language used, which means that attention should be paid to what has been said as also to what has not been said. As a consequence, a construction which requires for its support, addition or substitution of words or which results in rejection of words as meaningless has to be a…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(2)(1), MUMBAI vs. GUPSHUP TECHNOLOGY INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2327/MUM/2024[2011]Status: DisposedITAT Mumbai02 Jul 2024

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ashish Kumar Agrawal, Sr
Section 143(3)Section 14ASection 153Section 153BSection 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass his order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because…

ATOS INDIA PRIVATE LTD,MUMBAI vs. ACIT 14 (1) (1) , MUMBAI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1576/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Jan 2024AY 2016-17

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos India Private Limited V. Acit – 14(1)(1) Unit No. 1401, 14Th Floor Rom No. 481, 4Th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 Pan: Aaaco2461J (Appellant) (Respondent) Assessee Represented By : Ms. Chandni Shah & Ms. Riddi Maru Department Represented By : Shri Vachaspati Tripathi

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos India Private Limited v. ACIT – 14(1)(1) Unit No. 1401, 14th Floor Rom NO. 481, 4th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 PAN: AAACO2461J (Appellant) (Respondent) Assessee Represented by : Ms. Chandni Shah & Ms. Riddi Maru Department Represented by : Shri Vachaspati Tripathi Date of Conclusion of Hearing : 11.12.2023 Date of Pronouncement : 05.01.2024 O R D E…

JAGUAR LAND ROVER INDIA LTD.,MUMBAI vs. ADDL/JT./DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed

ITA 1222/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Oct 2023AY 2016-17
Section 143(2)Section 143(3)Section 40Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

GAMMON INDIA LTD,MUMBAI vs. DCIT, CC- 7(2)., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1440/MUM/2020[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

DCIT CC 7(2), MUMBAI vs. M/S GAMMON INDIA LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 2990/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

FROST & SULLIVAN (INDIA) P.LTD,MUMBAI vs. DCIT CIR 9(3)(2), MUMBAI

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

ITA 1259/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-11
Section 143(3)Section 144C(5)Section 153Section 92Section 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21].)” M/s. Front & Sullivan (India) Pvt. Ltd. 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calcula…

DCIT 9(3)(2), MUMBAI vs. FROST AND SULLIVAN (INDIA) P.LTD, MUMBAI

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

ITA 1148/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-11
Section 143(3)Section 144C(5)Section 153Section 92Section 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21].)” M/s. Front & Sullivan (India) Pvt. Ltd. 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calcula…

ACCENTURE SOLUTIONS P LTD (ASOL),MUMBAI vs. ADDL/JT/ DY/CIT/ASSTT/ITO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI & THE DY CIT,CIRCLE-14(1)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 1255/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Jul 2023AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhaccenture Solutions Vs. Additional/Joint/Deputy/ Private Limited (‘Asol’) Assistant Commissioner Plant 3, Godrej & Boyce Of Income Tax/Income- Complex, Phirojshah Tax Officer, National Nagar, Vikhroli West, Facelless Assessment Off L.B.S Marg, Centre, Delhi Mumbai – 400079 The Dcit, Circle 14(1)(1) स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach3235M Appellant .. Respondent Appellant By : Nishant Thakkar/ Hiten Chande/ Ms. Jasmin Amalsadvala Respondent By : Azhar Zain Vayal Parambath Date Of Hearing 22.05.2023 Date Of Pronouncement 13.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ao (National Assessment Centre) Mumbai- 2, Dated 18.03.2021 For A.Y. 2016-17 As Per The Direction Of The Drp Issued U/S 144C (5) Of The Act. The Assessee Has Raised The Following Grounds Before Us: “On The Facts & Circumstances Of The Case & In Law, The Learned Ao Transfer Pricing Officer (Tpo), Based On The Directions Of The Hon'Ble Drp Has: General Ground 1. Erred In Assessing The Total Income Of The Appellant At Rs.2888,33,73,016 Against A Total Income Of Rs.2179,39,30,620 As Reported By The Appellant In Its Revised Return Of Income & Determining A Demand Of Rs.2186,98,55,847 Payable By The Appellant.

For Appellant: Nishant Thakkar/ Hiten Chande/For Respondent: Azhar Zain Vayal Parambath
Section 144CSection 92CSection 92C(3)

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] P a g e | 10 Accenture Solutions Private Limited Vs. Add/Joint/Deputy/ACIT/ITO and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to th…

ACIT, (LTU)-2, MUMBAI vs. SHELL INDIA MARKETS PVT. LTD., MUMBAI

In the result, appeal by assessee is allowed

ITA 3016/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 143(2)Section 143(3)Section 144C(13)Section 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. M/s. Shell India Markets Pvt. Ltd. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21].)” 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated e…

SHELL INDIA MARKETS PVT. LTD.,MUMBAI vs. ACIT (LTU) - 2, MUMBAI

In the result, appeal by assessee is allowed

ITA 2933/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12
Section 143(2)Section 143(3)Section 144C(13)Section 92C

…odian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse[(1997) 6 SCC 312] and Harbhajan Singh v. M/s. Shell India Markets Pvt. Ltd. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21].)” 29. The language employed is simple. 31.12.2019 is the last date for the assessing officer to pass his order under Section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated e…

TATA AIG GENERAL INSURANCE COMAPANY LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3512/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10
For Appellant: Shri Percy Pardiwala/Shri NishantFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 143Section 143(3)Section 144Section 144C(3)Section 15Section 153Section 2Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

DHL LOGISTICS P. LTD.,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1249/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Jun 2023AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhdhl Logistics Private Vs. National E-Assessment Limited, 201A, Silver Centre Utopia, Cardinal Gracias Additional/Joint/Deputy/ Road, Chakala, Assistant Commissioner Andheri (East) Of Income Tax/Income Mumbai – 400099 Tax Officer, National E- Assessment Centre Delhi स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm6824H Appellant .. Respondent Appellant By : Madhur Agrawal/Fenil Bhatt/ Darshan Dalal Respondent By : Jayant B Jhaveri Date Of Hearing 19.06.2023 Date Of Pronouncement 22.06.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Cit(Drp-1), Mumbai, Dated 15.03.2021 For A.Y. 2016-17. The Assessee Has Raised The Following Grounds Before Us: “1. On The Facts & In The Circumstances Of The Case & In Law The Order Dated 1 November 2019 Passed By The Learned Asst. Commissioner Of Income-Tax (Transfer Pricing)-1(2)(2), Mumbai ('Ld. Tpo) Under Section 92Ca Of The Act Is Beyond The Time Limit Prescribed Under Section 92Ca(3A) R.W.S 153 Of The Income-Tax Act, 1961 (Act), Thus Making The Transfer Pricing Order & Resultant Final Assessment Order Dated 30 April 2021 Is Illegal, Bad In Law, Null & Void & Liable To Be Quashed. The Following Grounds Are Without Prejudice To Ground 1 Above.

For Appellant: Madhur Agrawal/Fenil Bhatt/For Respondent: Jayant B Jhaveri
Section 143(2)Section 234ASection 271(1)(c)Section 274Section 92CSection 92D

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

JOHNSON &JOHNSON P.LTD,MUMBAI vs. THE DCIT/ACIT/JT/ITO/NFAC, DELHI

ITA 1740/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Jun 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

ACIT (LTU)-1, MUMBAI vs. JOHNSON & JOHNSON PVT. LTD.(FRMERLY KNOWN AS JOHNSON & JOHNSON LTD.), MUMBAI

ITA 3015/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

JOHNSON & JOHNSON PVT. LTD.,MUMBAI vs. ACIT - LTU-1, MUMBAI

ITA 2779/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 2779/MUM/2016 (Assessment Year 2011-12) CO No. 33/MUM/2017 Arising Out of ITA No. 3015/MUM/2016 (Assessment Year 2011-12) Johnson & Johnson Private Ltd 501, Arena Space, Behind DCIT/ACIT/JT/ITO/NFAC Majas Bus Depot, Off. J.V. Delhi Vs. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellant) (Respondent) PAN No. AAACJ0866E Johnson & Johnson Private Ltd DCIT/ACIT/JT/ITO/NFAC 501, Arena Space, Behind Vs. Delhi Majas Bus Depot, Off. J.V. Link Road, Jogeshwari (East), Mumbai-400 060 (Appellan…

TRANSPORTER INDUSTRY INTERNATINAL GMBH,MUMBAI vs. DY CIT INTERNATIONAL TAXATION, CIRCLE-4(1)(2), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1240/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ Dcit, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafct0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nikil Tiwari Revenue By: Shri Soumedu Kumar Dash (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ao/Dcit, Circle-4(1)(2), Mumbai R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 25.04.2021 Pursuant To The Direction Of The Ld. Dispute Resolution Panel (Drp) Dated 18.03.2021. 2. Ground No. 1 Is General In Nature, So Dismissed. 3. Ground No. 3 Is A Legal Issue Which Has Been Raised By The Assessee Challenging The Action Of The Transfer Pricing Officer (Tpo) To Have Passed The Transfer Pricing (Tp) Order, After The Due Date Prescribed In Section 92(3A) R.W.S 153 Of The Act. Therefore, The Assessee Is Challenging The Action Of The Tpo In Passing Transfer Pricing Order After Limitation Period By Citing The Decision Of The Hon’Ble Madras High Court (Db) In The Case Of M/S. Saint Gobain

For Appellant: Shri Nikil TiwariFor Respondent: Shri Soumedu Kumar Dash (Sr. AR)
Section 153Section 3Section 92Section 92C

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)" 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

TOWERS WATSON INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3591/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 May 2023AY 2009-10

Bench: Shri Aby T Varkey & Shri Amarjit Singhwillis Towers Watson Vs. The Dcit Central India Private Limited Circle – 8(3), Room No. 204, (F Orm Erly K Nown As T Ower S Wat S On I Nd Ia Pv T.L Td. ) Aaykar Bhavan 2 Floor, Tower B, Unitech Mumbai – 400 093 Business Park, South City-1, Sector 4, Gurgaon -122001 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacg2955K Appellant .. Respondent Appellant By : Nikhil Tiwari Respondent By : Manoj Kumar Date Of Hearing 02.05.2023 Date Of Pronouncement 12.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A)-58, Mumbai Dated 25.03.2015 For A.Y. 2009-10. The Assesse Has Raised The Following Grounds Before Us: “General Ground 1. Erred In Upholding The Action Of The Deputy Commissioner Of Income-Tax 8(3), Mumbai ('Learned Ao) In Determining The Total Taxable Income Of The Appellant For The Subject Ay At Rs.7,04,44,370 Instead Of The Amount Of Rs.1,14,98,477 As Reported Under Section 115Jb Of The Act, In The Return Of Income Filed By The Appellant. 2. Erred In Accepting The Contentions Of The Learned Ao Of Making A Reference Of The Appellant'S Case To The Deputy Commissioner Of Income-Tax Ii(8), Mumbai (Learned Tpo) Under Section 92Ca(1) Of The Act, Without Satisfying The Conditions Specified Therein

For Appellant: Nikhil TiwariFor Respondent: Manoj Kumar
Section 115JSection 92CSection 92C(4)

…dian of Vested Forests [1990 Supp SCC 785 : AIR 1990 SC 1747] , Union of India v. Deoki Nandan Aggarwal [1992 Supp (1) SCC 323 : 1992 SCC (L&S) 248 : (1992) 19 ATC 219 : AIR 1992 SC 96] , Institute of Chartered Accountants of India v. Price Waterhouse [(1997) 6 SCC 312] and Harbhajan Singh v. Press Council of India [(2002) 3 SCC 722 : JT (2002) 3 SC 21] .)” 29. The language employed is simple. 31-12-2019 is the last date for the assessing officer to pass his order under section 153. The TPO has to pass order before 60 days prior to the last date. The 60 days is to be calculated excluding the last date because of…

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MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7 (6 SCC 312) — Cited in 138 Judgments | BharatTax