Royal India Corporation Ltd. v. DCIT
154 Taxmann.com 435Reported decision#4975 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 provide a satisfactory explanation for not including the endorsement format from Circular No. 19/2019, and the matter is remanded for fresh consideration.
23
judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2023.
Also referred to as
Royal India Corporation Ltd. v. DCIT · 154 taxmann.com 435 · assessment order · demand notice · Circular No. 19/2019 · endorsement · DIN · de novo consideration