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

Sections most often in play

Section 144CSection 144C(1)Section 153CSection 132Section 147Section 9(1)Section 143(3)Section 127

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 92ca(3a)section 6(3)section 16asection 3aeligible assesseesection 92ca(4)make available conditionsection 44dasection 144c(10)

Judgments citing Vijay Television (P.) Ltd. v. DRP

Aker Powergas P.Ltd, Mumbai vs. DCIT Range 15(1)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…notice of demand. Issue of notice of demand brings down the curtain on the process of assessment. Until notice of demand is issued, the assessment cannot be said to have concluded. 13. The Hon’ble Madras High Court in Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad.) was confronted with a situation in which the AO, pursuant to the order of the TPO, passed a final assessment order instead of a draft order. A question arose as to whether the order so passed could be treated as a valid order. Accepting the contention of the assessee, the Hon’ble High Court set aside the order passed by the AO by observin…

Pr Commissoner of Income Tax vs. M/S Gmr Hyderabad International Airport Pvt Ltd

RP/427/2022HC Karnataka19 Apr 2022

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…hall not invalidate the draft assessment order as per Section 292B of the Act and it is a curable defect. 10. With these submissions, Shri. Aravind prayed for allowing these appeals. 6 (2014) 369 ITR 113 (Mad) ITA No.427/2022 A/W ITA No.428/2022,…

Tata Power Solar Systems Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 699/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

For Appellant: Shri Kanchun Kaushal, CA
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 548/Bang/2016 Assessment Year : 2011-12 M/s. Tata Power Solar The Deputy Systems Ltd., Commissioner of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. PAN: AAACT4660J APPELLANT RESPONDENT & IT(TP)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee by : Shri Kanchun Kaushal, CA : Shri Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 14-02-2022 Date of Pronouncement : 30-03-2022 ORDER…

DCIT, Bangalore vs. M/S Tata Power Solar Systems Ltd., Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 548/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 548/Bang/2016 Assessment Year : 2011-12 M/S. Tata Power Solar The Deputy Systems Ltd., Commissioner Of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. Pan: Aaact4660J Appellant Respondent & It(Tp)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee By : Shri Kanchun Kaushal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 14-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Cross Appeals By Assessee & Revenue Arises Out Of Final Assessment Order Dated 28.01.2016 Passed By The Ld.Dcit, Circle -7 (1)(1), Bangalore For Assessment Year 2011-12 On Following Grounds Of Appeal: It(Tp)A No. 548/Bang/2016 (Revenue’S Appeal): “1. The Directions Of The Dispute Resolution Panel Are Opposed To Law & Facts Of The Case.

For Appellant: Shri Kanchun Kaushal, CA
Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 548/Bang/2016 Assessment Year : 2011-12 M/s. Tata Power Solar The Deputy Systems Ltd., Commissioner of 78, Electronic City, Income Tax, Hosur Road, Circle – 7(1)(1), Bangalore – 560 100. Bangalore. Vs. PAN: AAACT4660J APPELLANT RESPONDENT & IT(TP)A No. 699/Bang/2016 Assessment Year : 2011-12 (By Assessee) Assessee by : Shri Kanchun Kaushal, CA : Shri Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 14-02-2022 Date of Pronouncement : 30-03-2022 ORDER…

Caterpillar Global Mining Europe Gmbh, Peddapalli vs. Assistant of Income Tax -1, International Taxation, Hyderabad

Appeals are partly allowed

ITA 116/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Mar 2022AY 2017-18

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…ation of penalty proceedings on the very date. Learned counsel quoted Zuari Cement Limited Vs. ACIT (A.P) in W.P. No.5557 / 2012 dt.21.02.2013 (A.P) as upheld in hon'ble apex court since Revenue’s SLP stands dismissed, Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad), SHL (India) Pvt. Ltd. Vs. DCIT (2021) 128 taxman.com 426 (Bom) and various other decisions that an assessment framed u/s 143(3) r.w.s. 144C of the Act without a draft assessment is not sustainable in law. 22 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. 11. The Revenue has strongly supported the imp…

Caterpillar Global Mining Europe Gmbh, Peddapalli vs. Asst. Commissioner of Income Tax, (International Taxation)-1, Hyderabad

Appeals are partly allowed

ITA 1127/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Mar 2022AY 2016-17

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…ation of penalty proceedings on the very date. Learned counsel quoted Zuari Cement Limited Vs. ACIT (A.P) in W.P. No.5557 / 2012 dt.21.02.2013 (A.P) as upheld in hon'ble apex court since Revenue’s SLP stands dismissed, Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad), SHL (India) Pvt. Ltd. Vs. DCIT (2021) 128 taxman.com 426 (Bom) and various other decisions that an assessment framed u/s 143(3) r.w.s. 144C of the Act without a draft assessment is not sustainable in law. 22 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. 11. The Revenue has strongly supported the imp…

Aptar Beauty and Home India Private Limited (Successor of Aptar Pharma India Private Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

ITA 100/HYD/2019[2012-13]Status: DisposedITAT Hyderabad17 Mar 2022AY 2012-13

Bench: Before Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2012-13 Aptar Pharma India Private Vs. The Deputy Commissioner Limited (Successor Of Aptar Of Income Tax, Beauty & Home India Private Circle 1(1), Limited), Hyderabad. Navi Mumbai – 400701. Pan : Aaacv8607M. (Appellant) (Respondent) Assessment Year: 2012-13 Aptar Beauty & Home Vs. The Deputy Commissioner India Private Limited Of Income Tax, (Successor Of Aptar Circle 1(1), Pharma India Private Hyderabad. Limited), Navi Mumbai – 400701. Pan : Aaace5382N.

For Appellant: Shri P. Chidambaram, AdvocateFor Respondent: Shri Rajendra Kumar
Section 144C(1)Section 263Section 92C

…r the assessment order itself forming part of the case file. We thus quote Zuari Cement Ltd. Vs. ACIT W.P.No.5557/2012 dt.21.02.2013 (A.P) (upheld in Revenue’s special leave petition “SLP” filed in hon’ble apex court), Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad) and JCB India Limited Vs. DCIT (2017) 398 ITR 189 (Delhi) that such an assessment involving transfer pricing proceedings without a draft assessment is a nullity. We accordingly quash the assessment herein dt.26.03.2017. All other pleadings on merits stand rendered infructuous. The assessee succeeds in its latter appeal ITA No.100/Hyd/2019.…

Aptar Pharma India Private Limited(Successor of Aptar Beauty and Home India Private Limited), Mumbai vs. DCIT, Circle-1(1), Hyderabad

ITA 946/HYD/2017[2012-13]Status: DisposedITAT Hyderabad17 Mar 2022AY 2012-13

Bench: Before Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2012-13 Aptar Pharma India Private Vs. The Deputy Commissioner Limited (Successor Of Aptar Of Income Tax, Beauty & Home India Private Circle 1(1), Limited), Hyderabad. Navi Mumbai – 400701. Pan : Aaacv8607M. (Appellant) (Respondent) Assessment Year: 2012-13 Aptar Beauty & Home Vs. The Deputy Commissioner India Private Limited Of Income Tax, (Successor Of Aptar Circle 1(1), Pharma India Private Hyderabad. Limited), Navi Mumbai – 400701. Pan : Aaace5382N.

For Appellant: Shri P. Chidambaram, AdvocateFor Respondent: Shri Rajendra Kumar
Section 144C(1)Section 263Section 92C

…r the assessment order itself forming part of the case file. We thus quote Zuari Cement Ltd. Vs. ACIT W.P.No.5557/2012 dt.21.02.2013 (A.P) (upheld in Revenue’s special leave petition “SLP” filed in hon’ble apex court), Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad) and JCB India Limited Vs. DCIT (2017) 398 ITR 189 (Delhi) that such an assessment involving transfer pricing proceedings without a draft assessment is a nullity. We accordingly quash the assessment herein dt.26.03.2017. All other pleadings on merits stand rendered infructuous. The assessee succeeds in its latter appeal ITA No.100/Hyd/2019.…

Csaterrpillar Global Mining Europe Gmbh, Godavarikhani vs. Deputy Commissioner of Income Tax-I (International Taxation), Hyderabad

Appeals are partly allowed

ITA 2072/HYD/2017[2014-15]Status: DisposedITAT Hyderabad17 Mar 2022AY 2014-15

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…ation of penalty proceedings on the very date. Learned counsel quoted Zuari Cement Limited Vs. ACIT (A.P) in W.P. No.5557 / 2012 dt.21.02.2013 (A.P) as upheld in hon'ble apex court since Revenue’s SLP stands dismissed, Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad), SHL (India) Pvt. Ltd. Vs. DCIT (2021) 128 taxman.com 426 (Bom) and various other decisions that an assessment framed u/s 143(3) r.w.s. 144C of the Act without a draft assessment is not sustainable in law. 22 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. 11. The Revenue has strongly supported the imp…

Catterpillar Mining Europe Gmbh-India Project Office, Karimnagar vs. DCIT-1, International Taxation, Hyderabad

Appeals are partly allowed

ITA 483/HYD/2015[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…ation of penalty proceedings on the very date. Learned counsel quoted Zuari Cement Limited Vs. ACIT (A.P) in W.P. No.5557 / 2012 dt.21.02.2013 (A.P) as upheld in hon'ble apex court since Revenue’s SLP stands dismissed, Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad), SHL (India) Pvt. Ltd. Vs. DCIT (2021) 128 taxman.com 426 (Bom) and various other decisions that an assessment framed u/s 143(3) r.w.s. 144C of the Act without a draft assessment is not sustainable in law. 22 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. 11. The Revenue has strongly supported the imp…

Caterpillar Global Mining Europe Gmbh-India Project Office, Karimnagar vs. Deputy Director of Income Tax (Internation Taxation-1), Hyderabad

Appeals are partly allowed

ITA 610/HYD/2014[2010-11]Status: DisposedITAT Hyderabad17 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…ation of penalty proceedings on the very date. Learned counsel quoted Zuari Cement Limited Vs. ACIT (A.P) in W.P. No.5557 / 2012 dt.21.02.2013 (A.P) as upheld in hon'ble apex court since Revenue’s SLP stands dismissed, Vijay Television (P) Ltd. Vs. DRP (2014) 369 ITR 113 (Mad), SHL (India) Pvt. Ltd. Vs. DCIT (2021) 128 taxman.com 426 (Bom) and various other decisions that an assessment framed u/s 143(3) r.w.s. 144C of the Act without a draft assessment is not sustainable in law. 22 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. 11. The Revenue has strongly supported the imp…

Ecl Finance Ltd., Mumbai vs. A.C.I.T. - 3(1)(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 899/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Mar 2022AY 2013-14
Section 143(3)Section 144C(5)Section 92C(3)

…ll and void order is that it is considered as non est, meaning thereby, that it entails all the consequences of not having been passed at all and is ignored for all practical purposes. The Hon'ble Madras High Court in Vijay Television (P.) Ltd. vs. DRP (2014) 369 ITR 113 (Mad) considered a case in which the assessment order was directly passed without routing 20 M/s. ECL Finance Limited through draft order or DRP. The Hon 'ble Court held it to be a non- curable defect and resultantly the assessment was quashed. It was held that when there is an omission on the part of the AO to follow the mandatory procedure pr…

Cisco Systems Services B.V, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 961/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

For Appellant: Shri Rajan Vora, CA
Section 143(3)Section 253Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 961/Bang/2017 Assessment Year : 2012-13 M/s. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. PAN: AACCC4836D APPELLANT RESPONDENT Assessee by : Shri Rajan Vora, CA : Dr. Manjunath Karkaihalli, Revenue by CIT DR Date of Hearing : 19-01-2022 Date of Pronouncement : 19-01-2022 ORDER PER BEENA PILLAI, JU…

M/S. Cisco Systems Services B.V. India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 2572/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jan 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 147Section 156Section 234BSection 271(1)(c)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/s. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. PAN: AACCC4836D APPELLANT RESPONDENT Assessee by : Shri Rajan Vora, CA Revenue by : Shri Pradeep Kumar, CIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 12-01-2022 ORDER PER BEENA PILLAI, JUDICI…

Dina Mahabir Re-Rollers Pvt Ltd, Patna vs. Pr. CIT -1, Patna

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

ITA 31/PAT/2021[2015-16]Status: DisposedITAT Patna03 Jan 2022AY 2015-16

Bench: Shri A. T. Varkey, Jm & Shri Rajesh Kumar, Am]

Section 143(2)Section 143(3)Section 144(1)Section 144CSection 144C(1)Section 263Section 92C

…Dina Mahabir Re-Rollers Pvt. Ltd., AY: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, (VIRTUAL HEARING AT KOLKATA) [Before Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM] I.T.A. No. 115/Pat/2020 Assessment Year: 2015-16 Deputy Commissioner of Income-tax, Vs. Dina Mahabir Re-Rollers Pvt. Ltd. Circle-1, Patna (PAN: AAACD9668E) Appellant Respondent & I.T.A. No. 31/Pat/2021 Assessment Year: 2015-16 Dina Mahabir Re-Rollers Pvt. Ltd. Vs. Principal Commissioner of Income-tax- 1, Patna Appellant Respondent Date of Hearing 23.12.2021 Date of Pronouncement 05.01.2022 For the Assessee Shri Ajay Rastogi, Senior…

DCIT, Circle-1, Patna vs. Dina Mahabir Re-Rollers Pvt Ltd, Patna

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

ITA 115/PAT/2020[2015-16]Status: DisposedITAT Patna03 Jan 2022AY 2015-16

Bench: Shri A. T. Varkey, Jm & Shri Rajesh Kumar, Am]

Section 143(2)Section 143(3)Section 144(1)Section 144CSection 144C(1)Section 263Section 92C

…Dina Mahabir Re-Rollers Pvt. Ltd., AY: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, (VIRTUAL HEARING AT KOLKATA) [Before Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM] I.T.A. No. 115/Pat/2020 Assessment Year: 2015-16 Deputy Commissioner of Income-tax, Vs. Dina Mahabir Re-Rollers Pvt. Ltd. Circle-1, Patna (PAN: AAACD9668E) Appellant Respondent & I.T.A. No. 31/Pat/2021 Assessment Year: 2015-16 Dina Mahabir Re-Rollers Pvt. Ltd. Vs. Principal Commissioner of Income-tax- 1, Patna Appellant Respondent Date of Hearing 23.12.2021 Date of Pronouncement 05.01.2022 For the Assessee Shri Ajay Rastogi, Senior…

D.C.I.T., Bangalore vs. M/S Swiss Reshared Services India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee stands allowed on the legal issue

ITA 438/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Dec 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 290/Bang/2015 Assessment Year : 2010-11 M/S. Swiss Re Global Business Solution India Pvt. Ltd. (Previously Known As Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner Of 2Nd To 5Th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. Pan: Aaecs8786L Appellant Respondent & It(Tp)A No. 438/Bang/2015 Assessment Year : 2010-11 (By Revenue) : Shri Nageswar Rao, Assessee By Advocate : Shri Sumer Singh Revenue By Meena, Cit Dr (Osd) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 30 -12-2021 Order Per Bench Present Appeal Is Filed By Assessee Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal.

Section 143(3)Section 144C(13)Section 234BSection 92C

…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. 290/Bang/2015 Assessment Year : 2010-11 M/s. Swiss Re Global Business Solution India Pvt. Ltd. (previously known as Swiss Re The Deputy Shared Services India Pvt. Ltd.), Commissioner of 2nd to 5th Floor, Fairwinds Income Tax, Building, Embassy Golf Links Circle – 6(1)(2), Business Park, Challaghatta Vs. Bangalore. Village, Varthur Hobli, Bangalore, Karnataka – 560 071. PAN: AAECS8786L APPELLANT RESPONDENT & IT(TP)A No. 438/Bang/2015 Assessment Year : 2010-11…

Cisco Systems Services B V India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 2888/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)
Section 143(3)

…rein. We have noticed that the coordinate Bench in the case of Suretex Prohphylactics (India) Ltd., 62 CCH 0002 Bang Trib., considered similar issue and given finding after following the decision of Hon'ble Madras High Court in case of Vijay Television (2014) 369 ITR 113 (Mad) observed as follows:- "11. …………… Various decisions relied by the Ld.AR reproduced hereinabove highlight that, it is mandatory for Ld.AO to follow the procedures laid down under section 144C of the Act in an assessment that involves assessment of international transaction. Hon’ble Madras High Court in case of Vijay Television (supra) observe…

DCIT, Circle- 24(2), New Delhi vs. Sumitomo Corporation India Pvt. Ltd., New Delhi

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

ITA 7733/DEL/2017[2003-04]Status: DisposedITAT Delhi28 Sept 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Laliet Kumar

For Appellant: Shri Himanshu S. SDinha, AdvFor Respondent: Shri M. Barnwal, Sr. DR
Section 144CSection 153Section 254

…tice was also set aside. The decision of the Andhra Pradesh High Court was affirmed by the Supreme Court by the dismissal of the Revenue's SLP (C) [CC No. 16694/2013] on 27th September, 2013. 13. In Vijay Television (P) Ltd. v. Dispute Resolution Panel [2014] 369 ITR 113 (Mad.), a similar question arose. There, the Revenue sought to rectify a mistake by issuing a corrigendum after the final assessment order was passed. Consequently, not only the final assessment order but also the corrigendum issued thereafter was challenged. Following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (su…

Mohan Jute Bags Mfg.Co., Kolkata vs. PCIT-12, Kolkata

In the result, the appeal of assessee is allowed

ITA 416/KOL/2020[2014-15]Status: DisposedITAT Kolkata15 Sept 2021AY 2014-15

Bench: Hon’Ble Shri A. T. Varkey, Jm & Hon’Ble Shri Manish Borad, Am]

Section 143(3)Section 144CSection 263Section 92Section 92C

…1 Mohan Jute Bags Mfg. Co., AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri A. T. Varkey, JM & Hon’ble Shri Manish Borad, AM] I.T.A. No. 416/Kol/2020 Assessment Year: 2014-15 Mohan Jute Bags Mfg. Co. Vs. Principal Commissioner of Income- (PAN: AAFFM3412R) tax-12, Kolkata. Appellant Respondent Date of Hearing (Virtual) 08.09.2021 Date of Pronouncement 15.09.2021 For the Appellant Shri Akkal Dudhwewala, FCA For the Respondent Shri Tushar Dhawal Singh, CIT, DR ORDER Per Shri A. T. Varkey, JM: This is an appeal filed by the Asses…