Which sections of the Income Tax Act does Turner International India (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 144C, Section 13, Section 142(1), Section 143(3A).

Turner International India (P.) Ltd. v. DCIT

Q: How many judgments cite Turner International India (P.) Ltd. v. DCIT?

22 judgments on BharatTax cite Turner International India (P.) Ltd. v. DCIT (82 Taxmann.com 125), spanning 2017 to 2025.

82 Taxmann.com 125High Court2017#5346 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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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

Section 143(3)Section 144B Section 144C Section 13 Section 142(1)Section 143(3A)Section 143(3B)Section 144C(10)

Issues it is cited on

eligible assessee section 144c(1)section 92ca section 144c section 92c international transaction dispute resolution panel final assessment order section 92 draft assessment order section 144b section 144

Judgments citing Turner International India (P.) Ltd. v. DCIT

Alok Infrastructure Ltd, Mumbai vs. Principle Commissioner of Income Tax-6, Mumbai

In the result, appeal of the assessee is allowed

ITA 2628/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Nimesh Vora and Ms Moksha Mehta, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR

Section 143Section 143(3)Section 144BSection 144B(1)(xxv)Section 144CSection 263Section 263(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Alok Infrastructure Ltd Principle Commissioner of 3 Rd Floor, Tower B, Income Tax-6, Peninsula Business Park, Mumbai Vs. G.K.Marg, Lower Parel., Mumbai - 400013 (PAN : AABCA1949P) (Appellant) (Respondent) Present for: Assessee : Shri Nimesh Vora and Ms Moksha Mehta, Advocates Revenue : Shri Rajesh Kumar Yadav, CIT DR Date of Hearing : 17.06.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed b…

Transunion International Inc., Mumbai vs. Deputy Comm. of Income Tax (International Taxation)-4(1)(2), Mumbai

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w

Section 142(1)Section 143(3)Section 144CSection 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.2698/Mum/2022 (Assessment Year: 2017-18) TransUnion International Inc., DCIT (IT)-4(1)(2), C/o TransUnion International Inc. Air India Building, Nariman Point, 19th Floor, Tower 2B, One Indiabulls Mumbai-400021. Vs. Centre, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai-400013. PAN: AADCT0669C Appellant) : Respondent) Appellant /Assessee by : Shri J.D. Mistry, Sr. Adv. a/w Rajan Vora, Nikhil Tiwari, AR : Shri Vivek Perampurna- CIT- DR Revenue / Respondent by Date of Hearing : 03.04.2025 Date of Pr…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…ITA 52/2023 & other connected matters Page 1 of 74 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 28 August 2024 Judgment pronounced on: 02 September 2024 + ITA 52/2023 & CM APPL. 3673/2023 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Advocate. versus SUMITOMO CORPORATION INDIA (P) LTD......Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani & Mr. Jainender Singh Kataria, Advs + ITA 451/20…

DCIT, Circle- I, International Taxation, Dehradun vs. Express Drilling Systems Llc, Dehradun

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

…I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम DCIT, Express Drilling Circle-1, Vs. Systems LLC, International Taxation, C/o Nangia & Co., 1st Floor, IDA, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. PAN No.AABCE6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Syst…

Xander Advisors India Pvt. Ltd., New Delhi vs. ACIT, Noida

In the result, both the appeals are allowed, as indicated

ITA 1377/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Aug 2022AY 2010-11

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 132Section 144CSection 144C(1)Section 144C(15)(b)Section 153ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT & SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1376 & 1377/Del/2016 Assessment Years: 2009-10 & 10-11 Xander Advisors India Pvt. Vs. ACIT, Central Circle, Ltd., 111, Hotel Taj Palace, New Delhi Sardar Patel Marg, New Delhi PAN :AAACX0403B (Appellant) (Respondent) Appellant by Shri Mukesh Bhutani, AR, Shri Vishal Kalra, Adv. & Ms. Sumisha Murgai, AR Respondent by Shri Mahesh Shah, CIT (DR) Date of hearing 12.07.2022 Date of pronouncement 30.08.2022 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeals have b…

Xander Advisors India Pvt. Ltd., New Delhi vs. ACIT, Noida

In the result, both the appeals are allowed, as indicated

ITA 1376/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Aug 2022AY 2009-10

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 132Section 144CSection 144C(1)Section 144C(15)(b)Section 153ASection 92C

Advance Power Display System Ltd., Mumbai vs. Commissioner of (A)-55, Mumbai

In the result, appeal is allowed as indicated above

ITA 7360/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Aug 2021AY 2008-09

Bench: Shri Pramod Kumar, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2008-09 Advance Power Display Systems Commissioner Of Income Tax Ltd., (Appeals)-55, Unit No. 6, Multistoried Mumbai Building, Seepz-Sez, Vs. Andheri (East)- Mumbai -400096 Pan: Aaaca5970G (Appellant) (Respondent) Assessee By : S/Shri Y.P. Trivedi/Nishit Gandhi (Ars) Revenue By : Shri Sunil Deshpande (Dr) Date Of Hearing :15/07/2021 Date Of Pronouncement: 06/08/2021

For Appellant: S/Shri Y.P. Trivedi/Nishit Gandhi (ARs)For Respondent: Shri Sunil Deshpande (DR)

Section 143(3)Section 144CSection 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI PRAMOD KUMAR, HON’BLE VICE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER Assessment Year: 2008-09 Advance Power Display Systems Commissioner of Income Tax Ltd., (Appeals)-55, Unit No. 6, Multistoried Mumbai Building, SEEPZ-SEZ, Vs. Andheri (East)- Mumbai -400096 PAN: AAACA5970G (Appellant) (Respondent) Assessee by : S/Shri Y.P. Trivedi/Nishit Gandhi (ARs) Revenue by : Shri Sunil Deshpande (DR) Date of Hearing :15/07/2021 Date of Pronouncement: 06/08/2021 O R D E R PER SAKTIJIT DEY, JM Captioned appeal arises out of order dat…

ACIT, Circle- 21(2), New Delhi vs. Rolls Royce India Pvt. Ltd., New Delhi

ITA 6913/DEL/2018[2011-12]Status: DisposedITAT Delhi27 May 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri R.K. Kapoor, CAFor Respondent: Shri S.B. Shukla, CIT DR

Section 144CSection 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.6913/Del./2018 (ASSESSMENT YEAR : 2011-12) ACIT, Circle 21 (2), vs. M/s. Rolls Royce India Pvt. Ltd., 2nd Floor, Birla Tower West, New Delhi. 25, Barakhamba Road, New Delhi – 110 001. (PAN : AABCR5277Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.K. Kapoor, CA REVENUE BY : Shri S.B. Shukla, CIT DR Date of Hearing : 01.04.2021 Date of Order : 27.05.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, ACIT, Circle 21…

Deputy Commissioner of Income Tax, Circle- 7(1)(1), Bangalore vs. M/S. Tally Solutions Private Limited, Bangalore

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

ITA 2285/BANG/2019[2007-08]Status: DisposedITAT Bangalore08 Dec 2020AY 2007-08

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.R.Premi, JCIT-DRFor Respondent: Smt.Tanamayee Rajkumar, Advocate

Section 143(3)Section 144CSection 144C(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2285/Bang/2019 : Asst.Year 2007-2008 The Dy.Commissioner of Income- M/s.Tally Solutions Pvt.Ltd. tax, Circle 7(1)(1) No.331-336, Raheja Arcade v. Bangalore. Koramangala Bangalore – 560 095. PAN : AAACP7879D. (Appellant) (Respondent) Appellant by : Smt.R.Premi, JCIT-DR Respondent by : Smt.Tanamayee Rajkumar, Advocate Date of Date of Hearing : 08.12.2020 Pronouncement : 08.12.2020 O R D E R Per George George K, JM This appeal at the instance of the Revenue is directed against CIT(A)’…

M/S Inteva Products India Automotive Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 2723/BANG/2018[2011-12]Status: DisposedITAT Bangalore24 Nov 2020AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri M.P.Lohia C A and Shri Chavalli Narayanan CAFor Respondent: Smt R.Premi JCIT DR

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2722 & 2723/Bang/2018 (Assessment Years : 2010-11 & 2011-12) M/s. Inteva Products India Automotive Pvt. Ltd., Manyata Embassy Business Park, N1 Block, 4th Floor, ORR, KR Puram Hobli, Nagawara, Rachenahalli Vill., Bangalore-560 045 ….Appellant PAN AABCM 9623K Vs. Dy. Commissioner of Income Tax, Circle 3(1)(1), Room No.227, BMTC Building, Koramangala, Bangalore. ……Respondent. Assessee By: Shri M.P.Lohia C A and Shri Chavalli Narayanan CA Rev…

M/S Inteva Products India Automotive Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 2722/BANG/2018[2010-11]Status: DisposedITAT Bangalore24 Nov 2020AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri M.P.Lohia C A and Shri Chavalli Narayanan CAFor Respondent: Smt R.Premi JCIT DR

Section 143(2)Section 143(3)Section 92C

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Lanco Solar Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result appeal of assessee is allowed and Stay Application filed by assessee is dismissed

ITA 239/HYD/2019[2013-14]Status: DisposedITAT Hyderabad31 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sh. Murali Mohan Rao, A.RFor Respondent: Shri Y.V.S.T. Sai, CIT, D.R

Section 115JSection 143(3)Section 144C(1)Section 144C(2)Section 154Section 156Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Limited vs. The Dy.CIT C/o P Murali & Co. Circle 16(1) Chartered Accountants Hyderabad 6-3-655/2/3, Somajiguda Hyderabad 500 082 PAN: AABCL4930G Stay Application No.92/Hyd/2019 ITA No. 239/Hyd./2019 Assessment Year: 2013-14 M/s Lanco Solar Private Ltd. Vs. The Dy.CIT, Circle 16(1) Hyderabad Hyderabad (Appellant) (Respondent) Assessee by : Sh. Murali Mohan Rao, A.R. Revenue by : Shri Y.V.…

Ksb Pumps Limited(Heirinafter Referred to As 'the Appellant', Mumbai vs. ACIT (Ltu)- 2, Mumbai

ITA 2719/MUM/2018[2004-05]Status: DisposedITAT Mumbai11 Jun 2019AY 2004-05

Bench: Shri M.Balaganesh & Shri Ravish Soodita Nos 2719 To 2722/Mum/2018 (Assessment Years: 2004-05, 2006-07 To 2008-09) Ksb Limited) Assistant Commissioner Of (Hereinafter Referred To As ‘The Appellant’) Income Tax, 126, Makers Chambers Iii, (Large Tax Payers Unit)-2 Vs. Nariman Point Mumbai Mumbai – 400021

For Appellant: Shri M.P. Lohia, Shri Nikhil Tiwari &For Respondent: Shri Anand Mohan, D.R

Section 143(3)Section 144C(1)Section 250(7)Section 253(1)(a)

…P a g e | 1 ITA Nos. 2719 to 2722/Mum/2018 AYs. 2004-05, 2006-07 to 2008-09 KSB Limited (earlier known as KSB Pumps Limited) Vs. Assistant Commissioner of Income Tax (LTU)-2 IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M.Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos 2719 to 2722/Mum/2018 (Assessment Years: 2004-05, 2006-07 to 2008-09) KSB Limited) Assistant Commissioner of (hereinafter referred to as ‘the Appellant’) Income Tax, 126, Makers Chambers III, (Large Tax Payers Unit)-2 Vs. Nariman Point Mumbai Mumbai – 400021 PAN – AAACK5918J (Appellant) (Respond…

Nhava Sheva International Contianer Terminal P.Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3092/MUM/2012[2007-08]Status: DisposedITAT Mumbai26 Sept 2018AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhnhava Sheva International Acit Range-2(2) Container Terminal Pvt. Ltd. Aayakar Bhavan, M.K. Road, Level 1, Darabshaw House, Vs. Mumbai-400020. N. M. Marg, Ballard Estate, Mumbai-400038. Pan: Aabcn01851 Appellant Respondent Acit Range-2(2) Nhava Sheva International Aayakar Bhavan, M.K. Road, Container Terminal Pvt. Ltd. Mumbai-400020. Vs. Level 1, Darabshaw House, N. M. Marg, Ballard Estate, Mumbai-400038. Pan: Aabcn01851 Appellant Respondent Appellant By : Shri Grish Dave Advocate With Miss. Kadambari Advocate Respondent By : Shri Kiran Unavekar (Dr)

For Appellant: Shri Grish Dave Advocate with Miss. Kadambari AdvocateFor Respondent: Shri Kiran Unavekar (DR)

Section 115JSection 143(3)Section 144CSection 253Section 254(1)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Nhava Sheva International ACIT Range-2(2) Container Terminal Pvt. Ltd. Aayakar Bhavan, M.K. Road, Level 1, Darabshaw House, Vs. Mumbai-400020. N. M. Marg, Ballard Estate, Mumbai-400038. PAN: AABCN01851 Appellant Respondent ACIT Range-2(2) Nhava Sheva International Aayakar Bhavan, M.K. Road, Container Terminal Pvt. Ltd. Mumbai-400020. Vs. Level 1, Darabshaw House, N. M. Marg, Ballard Estate, Mumbai-400038. PAN: AABCN01851 Appellant Respondent Appellant by : Shri Grish Dave Advo…

M/S. Eaton Fluid Power Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is partly allowed

ITA 535/PUN/2014[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No. 535/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2009-10 वष"

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 144CSection 144C(1)Section 156Section 271(1)(c)Section 274Section 92C

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No. 535/PUN/2014 अपील िन…

M/S. Eaton Industrial Systems Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 536/PUN/2014[2009-10]Status: DisposedITAT Pune12 Apr 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.536/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 M/S. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. Pan: Aabce4955C Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.536/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Eaton Industrial Systems Pvt. Ltd., 145, Off Mumbai Pune Road, अऩीऱाथी/Appellant Pimpri, Pune – 411018 …. PAN: AABCE4955C Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune अऩीऱाथी की ओर से / Appellant by : Shri Vishal Kalra प्रत्यथी की ओर से / Respondent by : Shri R…

Assistant Commissioner of Income-Tax vs. Sandvik Asia Pvt. Ltd., Pune

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

ITA 607/PUN/2014[2009-10]Status: DisposedITAT Pune26 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.607/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/S. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 Pan: Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.607/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle – 10, Pune …. Vs. M/s. Sandvik Asia Pvt. Ltd., Mumbai-Pune Highway, Dapodi, …. प्रत्यथी / Respondent Pune - 411012 PAN: AACCS6638K आयकर अपीऱ सं. / ITA No.465/PUN/2014 यििाारण वषा / Assessment Year : 2009-10 M/s. Sandvik Asia Pvt. Lt…