Reuters Asia Pacific Ltd. v. DCIT

205 ITD 31Income Tax Appellate Tribunal2024#5154 most cited

What is Reuters Asia Pacific Ltd. v. DCIT authority for?

The signing of an assessment order by the Assessing Officer is a mandatory requirement and failure to do so constitutes a curable procedural defect.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Reuters Asia Pacific Ltd. v. DCIT · assessment order · signing of assessment order · mandatory requirement · curable procedural defect · Assessing Officer · ITAT

Also reported as

157 Taxmann.com 705110 ITR 609228 TTJ 165

Sections most often in play

Section 143(3)Section 156Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 263

Issues it is cited on

section 282a(1)section 141section 148a(c)section 194lasection 282asection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)approval under section 151section 10(37)

Judgments citing Reuters Asia Pacific Ltd. v. DCIT

Outsystems Singapore Pte. Ltd., Singapore vs. DCIT Circle 2(2)(2) (International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 1600/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Jul 2025AY 2022-23

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: S/Shri Ajit Jain & Hardik ShahFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.1600/िद"ी/2025(िन.व. 2022-23) Outsystems Singapore Pte. Ltd., 40-01, 8 Temasek Boulevard, Suntec Tower Three, Singapore 389980 ...... अपीलाथ"/Appellant PAN: AADCO-0528-P बनाम Vs. Deputy Commissioner of Income Tax, Circle 2(2)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : S/Shri Ajit Jain…

M/S. Philips Electronics Nederland B.V., Kolkata vs. A.C.I.T.(International Taxation), Circle - 2(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 134/KOL/2023[2020-2021]Status: DisposedITAT Kolkata30 Apr 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.134/Kol/2023 (नििाारण वर्ा / Assessment Year : 2020-2021) M/S Philips Electronics Vs Acit(International Taxation), Nederland B.V. Circle-2(1), Kolkata C/O Deloitte Haskins & Sells Llp Bengal Intelligent Park, Building Omega, 13Th& 14Th Floor, Block- Ep & Gp, Sector-V, Salt Lake Electronic Complex, Kolkata- 700091 Pan No. :Aafcp4361F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररतीकीओरसे /Assessee By : Shri Ketan Ved, Ar राजस्वकीओरसे /Revenue By : Shri Guru Bhashyam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/02/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Dated 31.12.2022, Passed By The Acit, Circle-2(1), It, Kolkata Giving Effect To The Direction Given By The Dispute Resolution Panel-2, New Delhi(In Short The ‘Drp’), Dated 04.11.2022, Thereby Finalizing The Assessment Order In Accordance With The Provisions Of Section 144C(13) R.W.S. 143(3) Of The Act. 2. At The Outset, Ld. Ar Drew Our Attention To The Additional Ground Filed By The Assessee & Submitted That The Appeal Of The Assessee May Be Decided On The Following Additional Grounds Taken By The Assessee :-

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Guru Bhashyam, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 156Section 90(2)

…आयकर अपीलीय अधिकरण,“सी” न्यायपीठ,कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं/ITA No.134/KOL/2023 (नििाारण वर्ा / Assessment Year : 2020-2021) M/s Philips Electronics Vs ACIT(International Taxation), Nederland B.V. Circle-2(1), Kolkata C/o Deloitte Haskins & Sells LLP Bengal Intelligent Park, Building Omega, 13th& 14th Floor, Block- EP & GP, Sector-V, Salt Lake Electronic Complex, Kolkata- 700091 PAN No. :AAFCP4361F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररतीकीओरसे /Assessee by : Sh…

Rohit Goyal, Mumbai, Maharashtra vs. Income Tax Officer, Ward 5(3), Indore

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

ITA 329/IND/2023[2013-2014]Status: HeardITAT Indore07 Aug 2024AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirohit Goyal Ito, Ward 5(3) A 2904, Oberoi Woods, Mohan Indore Gokhale Road, Goregaon East Vs. Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Akupg2685D Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.08.2024 Date Of Pronouncement 07.08.2024

Section 144Section 147Section 148Section 234Section 271FSection 282A

…d nothing has been mentioned at the bottom of the notice about digital signature. In support of his contention he has relied upon following decisions: (i) Vikas Gupta vs. Union of India 448 ITR 1(Allahabad High Court) (ii) Reuters Asia Pacitic Ltd. vs. DCIT 205 ITD 31 (ITAT, Mumbai) (iii) Toyota Tausho India (P.) Ltd. vs. DCIT 164 taxmann.com 85 3. Thus, Ld. AR has submitted that the notice issued u/s 148 is invalid and liable to be quashed and consequently the order passed by the AO is also liable to be quashed. 4. On the other hand, Ld. DR has submitted that as per sub- section (2) of section 282A a notice…