Turner International India (P.) Ltd. v. DCIT
82 Taxmann.com 125High Court2017#5355 most cited
What is Turner International India (P.) Ltd. v. DCIT authority for?
A final assessment order is vitiated and cannot be sustained if the Assessing Officer fails to adhere to the mandatory requirement of first passing a draft assessment order under Section 144C(1) of the Income-tax Act. This failure constitutes an illegality, not merely a procedural irregularity, nullifying the entire proceeding.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.
Also referred to as
Turner International India · Section 144C · Section 144C(1) · draft assessment order · final assessment order · vitiated · illegality · mandatory requirement · Assessing Officer · Income-tax Act
Also reported as
278 Taxmann 224
Sections most often in play
Issues it is cited on
Judgments citing Turner International India (P.) Ltd. v. DCIT
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