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#4047 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 366,339 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

Sonata Software Limited, Mumbai vs. DCIT Range 8(2)(2), Mumbai

In the result, appeal filed by the assessee, as well as the Revenue is set aside for statistical purposes

ITA 5369/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Aug 2020AY 2012-13

Bench: Shri Saktijit Dey & Shri G. Manjunathasonata Software Limited Vs. Dcit,Range 8(2)(2) 208 T.V.Industrial Estate Aaykar Bhawan S.K.Ahire Marg Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aabcs8459D (Appellant) .. (Respondent) & Dcit, 8(2)(2) Vs. Sonata Software Limited Room No.348 208 T.V.Industrial Estate Aaykar Bhawan S.K.Ahire Marg Mumbai-400 020 Worli, Mumbai-400 025 Pan/Gir No.Aabcs8459D (Appellant) .. (Respondent) Assessee By Shri Vijay Mehta & Shri Anuj Kishadwalla, Ar’S Revenue By Shri. A. Mohan, Cit-Dr

Section 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 92C

…r want of draft assessment order u/s 144C(1) of the Act, 1961, we find that the issue is squarely covered in favour of the assessee by the decision of various high Courts, including Hon’ble Delhi High Court in the case of Turner International Pvt.Ltd. vs DCIT 398 ITR 177 (Delhi High court), where, the Hon’ble High Court held that failure by the Ld. AO to adhere to the mandatory requirement of section 144C(1) of the Act, and pass draft assessment order had invalidated the final assessment order, the consequent demand notice and penalty proceedings. The legal position was unambiguous and final assessment order stoo…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8753/DEL/2019[2015-16]Status: DisposedITAT Delhi27 May 2020AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

…/2013, vide order dated 27th September 27, 2013  International Air Transport Association vs DCIT: [2016] 290 CTR 46 (Bombay)  PCIT vs Andrew Telecommunications (P.) Ltd: ITA No. 144 of 2017 (Bombay)  Turner International India (P.) Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi)  CIT v. C-Sam (India) (P.) Ltd: [2017] 398 ITR 182 (Gujarat)  ACIT vs Vijay Television (P) Ltd.: [2018] 407 ITR 642 (Madras) In view of the above, the Ld. AR submits that the order dated 18.12.2018, passed by the Assessing Officer ignoring the statutory provisions of section 144C of the Act, deserves to be quashed. 8. The Ld. DR rel…

Nikon India Private Limited, Gurgaon vs. DCIT, Circle-3(1), Gurgaon

Appeal are allowed

ITA 8752/DEL/2019[2012-13]Status: DisposedITAT Delhi27 May 2020AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiita No. 8753/Del/2019 ( A.Y 2015-16)

Section 143Section 143(3)Section 144CSection 144C(1)Section 156Section 253(1)Section 271Section 274Section 92BSection 92C

The ACIT, Circle-1, Kollam vs. M/S.Olam Agro India P. Ltd, Kollam

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

ITA 560/COCH/2019[2013-14]Status: DisposedITAT Cochin02 Mar 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2013-14

Section 143(3)Section 144Section 144CSection 156Section 92C

…ed under section 144C(1) by first passing a draft assessment order, the failure of which would invalidate the final assessment order and the consequent demand notices and penalty proceedings. [Para 39]" (v) Turner International India (p.) Ltd. v. DCIT (2017) 398 ITR 177 (Delhi High Court) “The Hon'ble Court has held that "failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings." (vi) CIT v. C-Sam (India) (p.) Ltd (2017) 398…

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

…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…

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

M/S North Shore Technologies Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6830/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2020AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Ms. Nidhi Sharma, Sr.D.R

Section 10ASection 143(3)Section 144CSection 271(1)(c)

…als dated 13/04/18; ii. Decision of Madras High Court in the case of Vijay Television P. Ltd. Vs Dispute Resolution Panel & Ors. (2014) 369 ITR 113 (Mad.); iii. Decision of Delhi High Court in the case of Turner International India Pvt. Ltd. Vs. DCIT (2017) 398 ITR 177 (Del.); iv. Decision of Bombay High Court in the case of Principal Commissioner of Income Tax Vs. Lionbridge Technologies Pvt. Ltd. 2018-TII-268-HC-MUM-TP. 7. By way of alternative argument, he submitted that there is another illegality in the approach of the Assessing Officer, as in terms of provisions of section 92CA where the AO considers nec…

The ACIT, Circle-1, Kollam vs. M/S.Olam Agro India P. Ltd, Kollam

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

ITA 518/COCH/2019[2014-15]Status: DisposedITAT Cochin14 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, Sr.DRFor Respondent: Smt.Surabhi Agarwal &

Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.518/Coch/2019 : Asst.Year 2014-2015 The Asst.Commissioner of M/s.Olam Agro India Income-tax, Circle-1 Vs. Private Limited Kollam. Bishop Jerome Nagar Kollam – 691 001. PAN : AABCH6830P. (Appellant) (Respondent) Appellant by : Sri.Mritunjaya Sharma, Sr.DR Respondent by : Smt.Surabhi Agarwal & Sri.Uday Agarwal, CAs Date of Pronouncement : 14.01.2020 Date of Hearing : 13.01.2020 O R D E R Per George George K, JM : This appeal at the instance of the Revenue is directed against CIT(A)’s o…

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

…at there may be some typographical mistake in writing the dates is not convincible. ITA No. 3092 & 2936 Mum 2012-Nhava Sheva International Container Terminal Pvt. Ltd. 14. The Hon’ble Delhi High Court in Turner International India (P.) Ltd. V DCIT [2017] 398 ITR 177/82 taxmann.com 125 (Delhi), had an occasion to consider a similar issue, as raised in this writ petition and it was held as under: “10. The short ground on which the aforementioned final assessment orders and the consequent demand notices have been challenged is that there was non- compliance with the mandatory provision contained in Section 144…