Royal India Corporation Ltd. v. DCIT

154 Taxmann.com 435Reported decision#4984 most cited

What is Royal India Corporation Ltd. v. DCIT authority for?

An assessment order and demand notices are set aside if the Assessing Officer fails to explain the absence of a mandatory endorsement as required by a circular, and the matter is remanded for fresh consideration.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Also referred to as

Royal India Corporation Ltd. v. DCIT · assessment order set aside · demand notices · Circular No. 19/2019 · endorsement · Assessing Officer · de novo consideration · jurisdictional Assessing Officer

Issues it is cited on

Judgments citing Royal India Corporation Ltd. v. DCIT

Showing 120 of 23 · Page 1 of 2

Royal India Corporation Ltd. v. DCIT (154 Taxmann.com 435) — Cited in 23 Judgments | BharatTax