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“final assessment order”

Assessment ProceduresSection 144CSection 144C4,041 judgments

The decision most relied on for final assessment order is Parashuram Pottery Works Co. Ltd. v. ITO (106 ITR 1), cited in 486 judgments on BharatTax.

Leading authorities on final assessment order

Parashuram Pottery Works Co. Ltd. v. ITO
106 ITR 1 · 1977 · Supreme Court
486
citing judgments

The principle of finality dictates that stale issues should not be reactivated, and lapse of time brings repose to judicial and quasi-judicial controversies. A Commissioner cannot substitute their judgment for the Assessing Officer's unless the assessment order is legally erroneous, not merely less elaborate, thus limiting revisionary powers under Section 263.

Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.
445 ITR 537 · 2022 · High Court
269
citing judgments

The time limit for the Assessing Officer to pass a final assessment order under Section 144C(13) following directions from the Dispute Resolution Panel is determined by the specific provisions of Section 153, particularly Section 153(2A).

CIT v. G.M. Knitting Industries (P.) Ltd.
376 ITR 456 · 2015 · Supreme Court
221
citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

Sultana Begum v. Prem Chand Jain
259 ITR 449 · 2003 · Supreme Court
147
citing judgments

Section 144C(4) uses a non-obstante clause to expedite the final assessment order, requiring the Assessing Officer to pass it immediately upon acceptance or lack of objection to the TPO's order, irrespective of broader time limits under Section 153.

Vijay Television (P.) Ltd. v. DRP
369 ITR 113 · 2014 · High Court
140
citing judgments

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.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

Travancore Diagnostics P. Ltd. v. ACIT
390 ITR 167 · 2017 · High Court
50
citing judgments

Failure to issue notice under section 143(2) before finalizing a reassessment order under section 147 is a fatal jurisdictional error, and this defect cannot be cured by invoking section 292BB of the Income-tax Act. Consequently, such a reassessment order is not sustainable in law.

Addl. CIT v. Mukur Corporation
111 ITR 312 · 1978 · High Court
49
citing judgments

When setting aside an assessment under Section 263(1) and directing a fresh assessment, the Commissioner need not record final conclusions or express final opinions on controversial points. It also interprets 'prejudicial to the interests of the Revenue' as meaning the assessment order is not in accordance with law, leading to the non-realization of lawful revenue.

Judgments citing final assessment order

Vipul Parimal Thakore, Mumbai vs. ADIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3595/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Feb 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri.Anuj Krisnadwala.ARFor Respondent: Smt.Usha Gaikwad.Sr. DR
Section 139(4)Section 143(1)Section 234ASection 90

favour of assessee]” HELD In the present case, the returns were filed without FTC, however the same was filed before passing of the final assessment order. The filing of FTC in terms of the rule 128 is only directory in nature. The rule is only for the implementation ... filed by the assesseee. The revenue is directed to give due credit to the Kenya income of the assessee and pass the final assessment order. [Para 13]” 12. We considering the facts, circumstances provisions of the Act and judicial decisions are of the opinion that there is no amendment

Automation Anywhere Inc., Usa vs. DCIT Circle Intl. Taxation 1(1)(1), New Delhi

ITA 3418/DEL/2023[2021-22]Status: DisposedITAT Delhi19 Feb 2024AY 2021-22

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaautomation Anywhere Inc., Vs. Dcit 633, River Oaks Parkway, Circle San Jose, Ca 95134, Usa Intl. Taxation 1(1)(1), Pan No.Aamca9481A Civic Centre, Minto Road, New Delhi. (Appellant) (Respondent)

Section 10(50)Section 143(3)Section 144CSection 156

Circle Int. Tax 1(1)(1), Delhi. 2. The assessee is in appeal raising following grounds: A) FIRST GROUND OF APPEAL 1. “The Final Assessment Order passed u/s 143(3), read with Section 144C, and the Demand Notice issued ... various objections, at appropriate places. The Grounds of Objections are decided as above.” 7. Thereafter, the Ld. Assessing Officer had passed the final assessment order which following the relevant findings: Automation Anywhere Inc. USA 9 “30. Hon’ble DRP of its direction dated 11.09.2023 noted that the Hon’ble ITAT

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2110/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Feb 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, Chartered AccountantFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 14ASection 156Section 195Section 40

PRADIP KUMAR KEDIA-A.M. : The captioned appeal has been filed at the instance of the assessee against the final assessment order dated 29.07.2022 passed under Section 143(3) r.w. Section 144C(13) of the Act passed in pursuance of directions issued by Dispute Resolution Panel (DRP) dated 02.06.2022, relevant ... wholly outside India as a support for procurement of export orders. It is further case of the assessee that the AO in the final assessment order has disallowed such commission I.T.A. No.2110/Del/2022 3 expenses aggregating to Rs.11,64,88,755/- solely on the ground that assessee has failed to deduct

Mr John Arunkumar Diaz, Mumbai vs. DCIT 19 (1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3647/MUM/2023[2018-19]Status: DisposedITAT Mumbai15 Feb 2024AY 2018-19

Bench: Pavan Kumar Gadale & Shri Gagan Goyaljohn Arunkumar Diaz Vs. Dcit-19(1), 8A, Saahil, Room No. 203, 2 Nd Floor, 14 Altamount Road, Matrumandir, Tardeo, Mumbai-400026 Mumbai-400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aecpd6518C Appellant .. Respondent

For Appellant: Shri.Mahesh Rajora.ARFor Respondent: Smt.Usha Gaikwad.Sr.DR
Section 139(1)Section 44ASection 90

favour of assessee]” HELD In the present case, the returns were filed without FTC, however the same was filed before passing of the final assessment order. The filing of FTC in terms of the rule 128 is only directory in nature. The rule is only for the implementation ... filed by the assesseee. The revenue is directed to give due credit to the Kenya income of the assessee and pass the final assessment order. [Para 13]” 11. We considering the facts, circumstances provisions of the Act and judicial decisions are of the opinion that there is no amendment

Ge Energy Parts Inc, Wildwood Parkway Atlanta Ga Us vs. Assistant Commissioner of Income-Tax Circle-1(3)(1), International Taxation, Delhi

In the result, the appeal of the assessee stands allowed

ITA 3199/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2021-22]

Section 143(3)Section 144CSection 153Section 44BSection 9(1)(i)Section 90

pertaining to Assessment Year 2021-22. 2. The grounds of appeal reads as under:- Grounds relating to the tenability of the impugned final assessment order. 1. On the facts and circumstances of the case & in law, the Final Assessment Order dated September 11, 2023 ("Impugned Order") passed by the Learned

Anjali Puri, New Delhi vs. DCIT Circle Intl. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2107/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Feb 2024AY 2020-21

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 14C(3)Section 192Section 234BSection 270ASection 6(1)Section 9Section 90

directions dated April 19, 2023, affirming the addition proposed by the Assessing Officer. 8. Based on directions issued by the ld. DRP, final assessment order was issued by AO on April 23, 2023 under section 14C(3) read with section 143(3) of the Act, assessing the total income

Brandix Apparal India Private Limited, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle - 5(1), Visakhapatnam

In the result, appeal of the assessee is partly allowed for

ITA 627/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam13 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.627/Viz/2018 ("नधा"रणवष"/ Assessment Year : 2014-15) Brandix Apparel India Private Vs. Assistant Commissioner Of Limited, Income Tax, Apsez, Pudimadaka Road, Circle-5(1), Atchutapuram Mandal, Visakhapatnam. Visakhapatnam – 530011. Pan: Aaccb 6569 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Darpan Kriplani ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri Darpan KriplaniFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 142(1)Section 143(2)Section 143(3)Section 92C

/Date of : 13/02/2024 Pronouncement O R D E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee against the final assessment order passed U/s. 143(3) r.w.s 144C of the Income Tax Act, 1961 [the Act] dated 29/10/2018. 2 2. Briefly stated the facts of the case ... compute the interest beyond the period of 30 days. The Ld. AO giving effect to the directions of the Ld. DRP passed the final assessment order on 29/10/2018 making the addition towards TP Adjustment of Rs. 28,14,06,365/-. Aggrieved by the final assessment order

Teejay India Private Limited, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle - 5(1), Visakhapatnam

In the result, the appeal of the assessee is partly allowed for

ITA 626/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam13 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./(I.T.)I.T.A.No.626/Viz/2018 (िनधा"रण वष" / Assessment Year : 2014-15) Teejay India Private Limited Vs. Asst.Commissioner Of Apsez, Pudimadaka Road Income Tax Atchutapuram Mandal Circle-5(1) Visakhapatnam Visakhapatnam [Pan : Aaaco9452H] (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Darpan Kirpalani ""ाथ" की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवाई की तारीख / Date Of Hearing : 22.01.2024 घोषणा की तारीख/Date Of Pronouncement : 13.02.2024 आदेश /O R D E R Per Shri Balakrishnan S

For Appellant: Shri Darpan KirpalaniFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 142(1)Section 143(1)Section 143(2)Section 143(3)

Pronouncement : 13.02.2024 आदेश /O R D E R Per Shri Balakrishnan S, Accountant Member This appeal is filed by the assessee against the final assessment order passed u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 (in short Act) dated 25.10.2018. 2. Brief facts of the case ... compute the ALP as proposed in the order of the Ld.TPO. Giving effect to the directions of the Ld.DRP, the Ld.AO passed final assessment order on 25.10.2018. 5. Aggrieved by the final assessment order, the assessee is in appeal before us by raising the following grounds : 1. That the order

Teejay India Private Limited., Visakhapatnam vs. The ACIT, Visakhapatnam

In the result, appeal of the assessee is partly allowed for

ITA 44/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam13 Feb 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.(Tp).A. No.44/Viz/2017 ("नधा"रणवष"/ Assessment Year : 2012-13) Teejay India Private Limited, Vs. Assistant Commissioner Of Plot No. 15, Brandix India Apparel Income Tax, City Private Limited Sez, Circle-5(1), 2Nd Floor, Direct Pudimadaka Road, Atchutapuram, Taxes Building, Mvp Double Visakhapatnam – 530 011. Road, Visakhapatnam, Pan: Aaaco 9452 H Andhra Pradesh. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Darpan Kirpalani ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri Darpan KirpalaniFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 12Section 143(2)Section 143(3)Section 92C

तार"ख/Date of : 13/02/2024 Pronouncement O R D E R PERS. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee against the final assessment order passed U/s. 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 [the Act] dated 5/12/2016 ... Arithmetic Mean as directed in DRP’s directions dated 31/10/2016. Considering the directions of the Ld. DRP, the Ld. AO passed the final assessment order on 5/12/2016 confirming the adjustment made by the Ld. TPO for Rs. 12,88,76,471/-. Aggrieved by the final assessment order

Varian Medical Systems International (India) Private Limited, Mumbaiqqq vs. Assessment Unit NFAC Cetnre ITO, Ministry of Finance Delhi, Delhi

In the result, the appeal of the assessee is partially allowed

ITA 2496/MUM/2022[2018-2019]Status: DisposedITAT Mumbai13 Feb 2024AY 2018-2019

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ajit Jain a/w Shri Siddesh
Section 143(1)Section 144CSection 234BSection 234CSection 270ASection 37(1)Section 68Section 92C

finance cost disallowed to the extent of Rs. 9,06,801/-. The AO passed the final assessment order as per the directions of the DRP against which the assessee is in appeal before the Tribunal. The assessee raised various grounds and sub-grounds with regard to the following issues: Issue ... addition of Rs.1,26,00,000/- sustained by the DRP twice. In this regard our attention was drawn to page no.14 of the final assessment order wherein the AO has computed the proposed total income at Rs. 40,58,90,210/- (page 14 of final assessment order) which includes

DCIT, Circle-2(1)(1) Int. Taxation, New Delhi vs. Inflow Technologies (Singapore) Pte. Ltd., Singapore

In the result the appeal of Revenue are dismissed

ITA 397/DEL/2023[2019-20]Status: DisposedITAT Delhi09 Feb 2024AY 2019-20

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 397/Del/2023, A.Y. 2019-20

Section 139(4)Section 143(2)Section 144CSection 9(1)(vi)

Delhi ACIT (International Taxation) to pass the final order, preferring to file an appeal before your Ld. Authority. 10. Consequently, the final Assessment order was passed on 27th November, 2021.” 3. Aggrieved by the assessment order dated 27/11/2021, the Assessee preferred an appeal before the Ld. CIT(A). By relying

Adobe Systems Software Ireland Limited, Dublin (Ireland) vs. ACIT Circle 1(1)(1), International Taxation, New Delhi

Accordingly, the additions made by the Ld. AO in the impugned case deserve to be deleted on the merit for the year under consideration. Thus, the grounds raised are allowed and appeal of asseessee ...

ITA 3672/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi09 Feb 2024

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmastay Application No.52/Del/2024 (Ita No.3672/Del/2023) Assessment Year: 2021-22 & Assessment Year: 2021-22 Adobe Systems Software Ireland Vs Acit, Limited, Circle-1(1)(1), Dublin (Ireland), International Taxation, 4-6, Riverwalk, Citywest Business New Delhi. Campus, Saggart, Dublin 24, Ireland. Pan: Aahca7203M (Applicant) (Respondent) Assessee By : Shri Ravi Sharma, Advocate & Ms Shruti Khimta, Ar Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 09.02.2024 Date Of Pronouncement : 09.02.2024 Order Per Anubhav Sharma, Jm: Heard & Perused The Records. 2. The Stay Application In Hand Has Been Filed For The Stay Of Demand In Regard To Ay 2021-22 And, During The Course Of Argument, It Was Submitted By Ita No.52/Del/2024

For Appellant: Shri Ravi Sharma, Advocate &For Respondent: Shri Om Parkash, Sr. DR
Section 139(1)

previous years was directed to be taxed at 10% as per the rate provided under the India-Ireland DTAA. 3.8 Consequently, a final assessment order has been passed by the Ld. AO, wherein, an addition of INR 2,34,77,36,435/- has been made to the income

Expeditors International of Washington Inc, Usa vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2855/DEL/2023[2021-2022]Status: DisposedITAT Delhi09 Feb 2024AY 2021-2022

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2021-22

For Appellant: Shri Deepak ChopraFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270ASection 9(1)(vi)Section 9(1)(vii)

Date of 09/02/2024 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the final assessment order dated 22.09.2023 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the “Act”) in pursuance to the directions ... alive, the panel upholds the conclusion of the AO, following its decision in the earlier A. Y.” 3.3 The Ld. AO in his final assessment order dated 22.09.2023 confirmed the impugned additions. 4. Aggrieved, the assessee is in appeal before the Tribunal and ground Nos. 2, 3 and 4 relate

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6040/DEL/2019[2016-17]Status: HeardITAT Delhi09 Feb 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 7724/DEL/2018[2015-16]Status: HeardITAT Delhi09 Feb 2024AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 559/DEL/2017[2013-14]Status: HeardITAT Delhi09 Feb 2024AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 4838/DEL/2017[2014-15]Status: HeardITAT Delhi09 Feb 2024AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

Sabre Inc, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 216/DEL/2016[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

DCIT (International Taxation), New Delhi vs. M/S. Sabre Glbl Inc., Gurgaon

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6731/DEL/2015[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

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

Pronouncement: 09.02.2024 ITA No. 216 & Ors. Sabre GLBL Inc. 2 ORDER PER ANUBHAV SHARMA, JM: Assessee has come in appeal challenging the final assessment order dated 29.10.2015 in A.Y. 2012-13, dated 08.11.2016 in A.Y. 2013-14, dated 26.05.2017 in A.Y. 2014-15 dated 27.09.2018 in A.Y. 2015-16, dated ... respectively and Revenue has come in appeal against the final assessment order dated 29.10.2015 in A.Y. 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) coupled with challenging the DRP findings in observations. As the appeals are based

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

which were disposed of by the Dispute Resolution Panel [DRP] via order dated 20.09.2019. 29 Lovely promoters Pvt. Ltd. vs. ACIT 16. The final assessment order was passed by the Assessing Officer (AO) on 15.10.2019, under Section 147/144(C)(13)/143(3) of the Act. Concededly, the final assessment order ... Tribunal that there were exceptional circumstances, as referred to in paragraph 3 of the 2019 Circular, which would sustain the communication of the final assessment order manually, albeit, without DIN. 16.1 Given this situation, clearly paragraph 4 of the 2019 Circular would apply. 17. Paragraph 4 of the 2019 Circular