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

Issues it is cited on

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

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…

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…

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Turner International India (P.) Ltd. v. DCIT (82 Taxmann.com 125) — Cited in 22 Judgments | BharatTax