Vijay Television Pvt. Ltd. v. TRP and Ors.

369 ITR 130Reported decision2014#24691 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Sections most often in play

Section 144CSection 92CA

Judgments citing Vijay Television Pvt. Ltd. v. TRP and Ors.

M/S. Dorling Kindersley India Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 1022/DEL/2016[2007-08]Status: DisposedITAT Chennai06 Jul 2022AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 144CSection 144C(1)Section 144cSection 153

…t to pick out words or sentences from the judgment, divorced from the context of the questions under consideration by this Court, to support their reasoning…. …… …..” 15. The decision of the Hon’ble Madras High Court in the case of Vijay Television Pvt. Ltd. 369 ITR 130 relied upon by the DR has dealt with the question of validity of corrigendum issued subsequently, whether the same could cure the invalidity of the assessment? Thus, the issue decided by the Division Bench of the Hon’ble Madras High Court is different than the controversy decided in the case of Vedanta Ltd. (supra). 10.2 We noted from the above…

A.T. Kearney Ltd.- India Branch Office, Gurgaon vs. ADIT, New Delhi

In the result, the appeal of assessee is allowed

ITA 4405/DEL/2011[2003-04]Status: DisposedITAT Delhi25 May 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Kuldip Singhआ.अ.सं/.I.T.A No.4405/Del/2011 िनधा"रणवष"/Assessment Year:2003-04 बनाम A.T. Kearney Ltd., Adit India Branch Office, Vs. Circle 1(1) 14Th Floor, Tower D, International Taxation, Global Business Park, New Delhi. Gurgaon.

Section 115ASection 143(3)Section 144CSection 144C(13)Section 234BSection 234DSection 244ASection 271(1)(c)Section 44D

…Judgment of Madras High Court in the case of M/s Vedanta Limited vs. ACIT Writ Petition No. 1729 of 2011 is not a good law because it has been passed ignoring Madras High Court previous division bench judgment in the case of Vijay Television Pvt. Ltd. Vs. DRP 369 ITR 130. While passing the said order the High Court ignored A.P. High Court Division Bench Judgment in the case of Zuari Cement Ltd. vs. ACIT (decision dated 21st February, 2013 in WP(C) 7 I.T.A.No.4405/Del/2011/A.Y.2003-04 No. 5557/2012). SLP filed by Revenue against this order was rejected by S.C. in CC No. 16694/2013 on 27th September, 2013. Hence…

The Pr. Commissioner of Income Tax -4 vs. Headstrong Services India Pvt. Ltd

ITA/77/2019HC Delhi24 Dec 2020
Section 10ASection 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(1)

…gments of the Andhra Pradesh High Court, High Court of Bombay as well as Madras High Court in Vijay Television Pvt. Ltd. vs. TRP and Ors. 2020:DHC:3740-DB ITA 77/2019 Page 16 of 18 (2014) 369 ITR 130 has held that failure to 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. vs. Deputy Commissioner of Income Tax, Cirlce-25(2), New Delhi, WP(C) 4260- 4…