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

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.

22

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

Issues it is cited on

eligible assesseesection 144c(1)section 92casection 144csection 92cinternational transactiondispute resolution panelfinal assessment ordersection 92draft assessment ordersection 144bsection 144

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

Sandvik Asia Private Limited, Pune vs. Assistant Commissioner of Income-Tax, Pune

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

ITA 465/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…

Bechtel India Pvt. Ltd., New Delhi vs. Addl.CIT, Special Range-2, New Delhi

In the result, appeal of the assessee is allowed

ITA 6131/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Nov 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 153(3)Section 154Section 254Section 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 Vs. Addl. CIT, Special Range-2, M/s. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi PAN : AAACB0298A (Appellant) (Respondent) Appellant by Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent by Sh. H.K. Choudhary, CIT(DR) Date of hearing 26.10.2017 Date of pronouncement 23.11.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/07/2017 passed by the Additional Com…