How many judgments cite Turner International India (P.) Ltd. v. Dy. CIT?

29 judgments on BharatTax cite Turner International India (P.) Ltd. v. Dy. CIT (398 ITR 177), spanning 2018 to 2025.

Turner International India (P.) Ltd. v. Dy. CIT

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

It is most often cited in judgments turning on Section 143(3), Section 144C, Section 144B, Section 92CA, Section 10(3) (Black Money Act), Section 115C.

398 ITR 177High Court2017#4052 most cited

What is Turner International India (P.) Ltd. v. Dy. CIT authority for?

Failure by the Assessing Officer to pass a draft assessment order under section 144C(1) before passing the final assessment order vitiates the entire proceeding, making the final order without jurisdiction, null, void, and unenforceable. This procedural lapse is not a mere irregularity but an illegality.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Turner International India Pvt Ltd · Dy CIT · section 144C(1) · draft assessment order · final assessment order · vitiated · without jurisdiction · null and void · mandatory requirement · procedural illegality

Sections most often in play

Section 143(3)Section 144C Section 144B Section 92CA Section 10(3) (Black Money Act)Section 115C Section 13 Section 132(1)

Issues it is cited on

section 144b(1)section 144c(2)undisclosed foreign income and assets section 6(1)section 144c(15)(b)section 144c(15)section 245d(4)section 245d eligible assessee section 144c(1)section 245 section 92ca(3)

Judgments citing Turner International India (P.) Ltd. v. Dy. CIT

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

Section 10(3)Section 153ASection 245D(4)

…s a\ndraft assessment order under section 144C(1) of the Act would render the final\nassessment order without jurisdiction, null and void and unenforceable. The said\nview was reiterated by this court in Turner International India Pvt. Ltd. v. Dy.\nCIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos.4260 and 4261 of 2015 as well Nokia\nIndia Pvt. Ltd. v. Addl. CIT WP (C) No. 3629 of 2017. The relevant portion of the\njudgment in Turner International India Pvt. Ltd. (supra) is reproduced hereinbelow\n(page 180 of 398 ITR) :\n\"The question whether the final assessment order stands vitiated for failure to\nadhere to the m…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…pass a draft assessment order under section 144C(1) of the Act would render the final assessment order without jurisdiction, null and void and unenforceable. The said view was reiterated by this court in Turner International India Pvt. Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos. 4260 and 4261 of 2015 as well Nokia India Pvt. Ltd. v. Addl. CIT WP (C) No. 3629 of 2017. The relevant portion of the judgment in Turner International India Pvt. Ltd. (supra) is reproduced hereinbelow (page 180 of 398 ITR) : "The question whether the final assessment order stands vitiated for failure to adhere to the mandat…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…s a\ndraft assessment order under section 144C(1) of the Act would render the final\nassessment order without jurisdiction, null and void and unenforceable. The said\nview was reiterated by this court in Turner International India Pvt. Ltd. v. Dy.\nCIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos.4260 and 4261 of 2015 as well Nokia\nIndia Pvt. Ltd. v. Addl. CIT WP (C) No. 3629 of 2017. The relevant portion of the\njudgment in Turner International India Pvt. Ltd. (supra) is reproduced hereinbelow\n(page 180 of 398 ITR) :\n\n\"The question whether the final assessment order stands vitiated for failure to\nadhere to the…

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

…t is incumbent upon the Assessing Officer to pass a draft assessment order under section 144C of the said Act and this is a settled position as explained by the Court in its decision in Turner International India (P.) Ltd. v. Dy. CIT [2017] 82 taxmann.com 125/398 ITR 177 (Delhi). In the said case the Assessing Officer overlooked the above legal position and 8 Alok Infrastructure Ltd. AY 2017-18 proceeded to pass the final order, thereby depriving the Assessee of an opportunity of questioning the draft assessment order under section 144C of the said Act before the DRP, the Court had no hesitation in setting aside…

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

…tion 144C of the Act is not merely a procedural irregularity, but is an illegality and vitiates the entire proceeding. TransUnion International Inc. 22. In a decision in the matter of Turner International India (P.) Ltd. v. Dy. CIT [2017] 82 taxmann.com 125/398 ITR 177/2017 SCC OnLine DEL 8441, the Delhi High Court has held that the question "whether the final assessment order stands vitiated for failure to adhere to the mandatory requirements of Section 144C of the Act?", is no longer res integra and any order passed contrary to Section 144C of the Act cannot be sustained. 23. In a decision cited by Mr. Mistri…

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

…ner, then, the same can only be performed in that manner and not otherwise-if such mandatory procedure in law not followed, order is nullity and bad in law. Reference may be made to the following decisions: - Turner International India (P) Ltd vs. DCIT [2017] 398 ITR 177 (Del) - PCIT vs. Headstrong Services [2021] 278 Taxman 224 (Del) - ACIT vs. Mon Mohan Kohli [2022] 441 ITR 207 (Del) Reference may also be made to the decision of the Hon’ble Delhi High Court in Haryana Acrylic Manufacturing Co. vs. CIT [2009] 308 ITR 38 (Del)on the proposition that steps/ procedure prescribed laid down must be strictly followed;…

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

…a draft assessment order under section 144C(1) of the Act would render the final assessment order without jurisdiction, null and void and unenforceable. The said view was reiterated by this court in Turner International India Pvt. Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos. 4260 and 4261 of 2015 as well Nokia India Pvt. Ltd. v. Addl. CIT WP (C) No. 3629 of 2017. The relevant portion of the judgment in Turner International India Pvt. Ltd. (supra) is reproduced hereinbelow (page 180 of 398 ITR) : ―The question whether the final assessment order stands vitiated for failure to adhere to the…

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

…sment order under section 144C(1) of the Act would render the final assessment order without jurisdiction, null and void and unenforceable. The said view was reiterated by this Court in Turner International India (P.) Ltd. v. Dy. CIT [2017] 82 taxmann.com 125/398 ITR 177 as well Nokia India (P.) Ltd. v. Addl. CIT [WP(C) No. 3629 of 2017]. The relevant portion of the- judgment in Turner International India Pvt. Ltd. (supra) is reproduced herein below:- "11. The question whether the final assessment order stands vitiated for failure to adhere to the mandatory requirements of first passing draft assessment order in…

ZYDUS HEALTHCARE LTD,GANGTOK vs. ACIT, CIR. 3(2), GANGTOK

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Feb 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

Section 143(3)Section 144CSection 153Section 156Section 271Section 271(1)(c)Section 274

…decisions, Nikon India Pvt Ltd ITA Nos. 8752 & 8753/DE/2019. The principles laid down by the co-ordinate bench in this decision were approved by decisions by various High Courts like the Hon'ble High Court of Delhi in the case of Turner International Pvt Ltd 398 ITR 177 and JCB India Ltd WPC 3399/2016. 33. The ld. DR has also drawn strong support from the provisions of section 292B of the Act stating that the subsequent participation of the assessee would debar the assessee to raise this issue before the appellate authority. The answer to this has been given by the Hon'ble High Court of Delhi in the case of JCB…

MARRIOTT INTERNATIONAL INC.,MUMBAI vs. DCIT (INTERNATIONALTAX) 3(2) (1), MUMBAI

In the result, assessee succeeds on additional ground of appeal

ITA 1830/MUM/2021[2010-11]Status: DisposedITAT Mumbai20 Feb 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvk-Vk-La- 1830@Eaqcbz@2021 ¼Fu-Oa- 2010&11½ Marriott International Inc C/O Marriott Hotels India Pvt. Ltd 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road Andheri (East) Mumbai-400 099 ..... Vihykfkhz/Appellant Pan No. Aaecm8040K Cuke Vs. Dy. Commissioner Of Income Tax, 3(2)(1) Aayakar Bhavan, M.K. Road, ..... Izfroknh/Respondent Mumbai-400 021

For Appellant: Shri Paras Savla &For Respondent: Shri Soumendu Kumar Dash

Section 144C

…ons, the learned AR placed reliance on the following decisions: 1) Dimension Data Asia Pacific PTE Ltd. Vs. DCIT, 96 taxmann.com 182 (Bom); 2) Exxon Mobil Company (P.) Ltd. Vs. DCIT, 138 taxmann.com 539 (Bom); 3) Turner International India (P.) Ltd. Vs. DCIT, 398 ITR 177 (Delhi). 9. We have heard the submissions made by rival sides on the short legal issue raised by the assessee by way of additional ground of appeal. From the submissions made by rival sides the fact emerges that in the second round, the AO passed final assessment order dated 29/12/2016 without passing the draft assessment order. 10. Provisions of…

APACHE FOOTWEAR INDIA PRIVATE LIMITED,MAMBATTU VILLAGE vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 13Section 144CSection 5

…l High Court in Zuari Cements Ltd Vs. ACIT [ WP. No.5557/2012] - AP High Court 6 Apache Footwear India Pvt.Ltd. ii) Hon'ble Delhi High Court in the case of Turner International India Pvt Ltd. V. The Deputy Commissioner of Income Tax, Circle 25(2), New Delhi [398 ITR 177] iii) Hon'ble ITAT Mumbai in Aker Powergas P.Ltd Vs. The Deputy Commissioner of Income Tax, Circle 15(1)(1), Mumbai [2022(6) TM I 1118] iv) Hon'ble ITAT Bangalore in Cisco Systems Services B.V. Vs. Deputy Commissioner of Income Tax (IT) [2022 136 taxmann.com 118] v) Hon'ble ITAT Bangalore in Mis Suretex Prophylactics (India) Pvt Ltd Vs. The Assis…

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

HYUNDAI MOTOR INDIA ENGINEERING PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR

Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

…Zuari Cement Ltd. (SC) CC 16694/2013 3) IATA Vs Dy. Commr. Of IT & Ors. (Bombay High Court) 68 Taxmann.Com 246 4) JCB India Ltd. - Vs Dy. Commr. Of IT (Delhi High Court 398 ITR 189 5) Turner International India Pvt. Ltd. - Dy. Commr. Of IT (Delhi High Court) 398 ITR 177 6) Commissioner of IT Vs C-Sam (India) Pvt. Ltd. (Gujarat High Court) 398 ITR 182 7) Control Risk India Pvt. Ltd. - Vs Dy. Commr. Of IT (Delhi High Court) WP 5722/2017 8) Dy. Commr. Of IT Vs Control Risk India Pvt. Ltd. - SLP No.7090/2018 9) Honda Cars India Ltd. - Vs Dy. Commr. Of IT (Delhi High Court) 382 ITR 88 10) ESPN Star Sports Mauritius S…

SURETEX PROPHYLACTICS (INDIA) LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result appeal filed by assessee stands allowed

ITA 430/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Apr 2021AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.430/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143Section 144CSection 144C(13)Section 156Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.430/Bang/2016 Assessment Year : 2011-12 M/s Suretex Prophylactics The Asst. Commissioner of (India) Ltd., Income-Tax, No.74-91, KIADB Industrial Circle-6(1)(2), Estate, Jigani II Phase, Vs. Bengaluru. Anekal Taluk, Bengaluru-560 105. PAN – AACCS 9648 F APPELLANT RESPONDENT Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of Hearing : 10-03-2021 Date of Pronouncement : 01-04-2021 ORDER PER BEENA PILLAI, JUDICIAL MEM…

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

…to the ITAT’s remand for re-determination of the ALP, the A.O. had merely incorporated the TP adjustment made by the TPO without passing a draft assessment order. The Hon’ble Delhi High Court in the case of Turner International India Pvt. Ltd. v. DCIT [(2017) 398 ITR 177 (Delhi)] was considering a case, wherein the ITAT had set aside to the AO / TPO for redetermination of ALP and the AO in the said case had not passed a draft assessment order. In such circumstances, the Hon’ble Delhi High Court had held that final assessment order passed by the Assessing Officer without a draft assessment 4 M/s.Tally Solutions P…

MAVENIR INDIA PVT. LTD. (EARLIER KNOWN AS COMVERSE NETWORK SYSTEM INDIA PVT. LTD.),GURGAON vs. DCIT, CIRCLE- 3(1), GURGOAN

In the result, the appeal filed by the assessee in ITA No

ITA 203/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Sept 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2015-16]

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR

Section 10ASection 12Section 143(3)Section 144CSection 156

…decisions, Nikon India Pvt Ltd ITA Nos. 8752 & 8753/DE/2019. The principles laid down by the co- ordinate bench in this decision were approved by decisions by various High Courts like the Hon’ble High Court of Delhi in the case of Turner International Pvt Ltd 398 ITR 177 and JCB India Ltd WPC 3399/2016. 33. The ld. DR has also drawn strong support from the provisions of section 292B of the Act stating that the subsequent participation of the assessee would debar the assessee to raise this issue before the appellate authority. The answer to this has been given by the Hon'ble High Court of Delhi in the case of JCB…

OLYMPUS MEDICAL SYSTEMS INDIA PVT. LTD.,GURUGRAM vs. DCIT, CIRCLE- 3(1), GURUGRAM

In the result, appeal of the assessee is allowed

ITA 8892/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Ys 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-D.R

Section 143(3)Section 144CSection 153Section 153BSection 156Section 274

…decisions, Nikon India Pvt Ltd ITA Nos. 8752 & 8753/DE/2019. The principles laid down by the co-ordinate bench in this decision were approved by decisions by various High Courts like the Hon’ble High Court of Delhi in the case of Turner International Pvt Ltd 398 ITR 177 and JCB India Ltd WPC 3399/2016. 33. The ld. DR has also drawn strong support from the provisions of section 292B of the Act stating that the subsequent participation of the assessee would debar the assessee to raise this issue before the appellate authority. The answer to this has been given by the Hon'ble High Court of Delhi in the case of JCB…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the appeal of the assessee in ITA No

ITA 9116/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[Assessment Year: 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 143(3)Section 144CSection 153Section 153B

…isions, Nikon India Pvt Ltd ITA Nos. 8752 & 8753/DE/2019. The principles laid down by the co-ordinate bench in this decision were approved by decisions by various High Courts like the Hon’ble High Court of Delhi in the case of Turner International Pvt Ltd 398 ITR 177 and JCB India Ltd WPC 3399/2016. 33. The ld. DR has also drawn strong support from the provisions of section 292B of the Act stating that the subsequent participation of the assessee would debar the assessee to raise this issue before the appellate authority. The answer to this has been given by the Hon'ble High Court of Delhi in the case of JC…

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