Vijay Television (P.) Ltd. v. DRP
369 ITR 113High Court2014#723 most cited
What is Vijay Television (P.) Ltd. v. DRP authority for?
Passing a final assessment order under Section 143(3) directly, without first issuing a draft assessment order under Section 144C(1) for an eligible assessee, constitutes a fundamental jurisdictional defect. This defect cannot be cured by a subsequent corrigendum, especially if issued beyond the prescribed period of limitation.
140
judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.
Also referred to as
Vijay Television (P.) Ltd. v. DRP · Section 144C(1) · draft assessment order · final assessment order · Section 143(3) · jurisdictional defect · corrigendum · curing defects · eligible assessee · assessment procedure · limitation period
Also reported as
225 Taxmann 35128 Taxmann.com 426
