COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION AND TRANSFER PRICING vs. SIGNIFY HOLDING B V
Accordingly, the appeal fails and is dismissed
ITAT/102/2025HC Calcutta06 May 2025
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 6Th May, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Mr. Anindya Kanan, Adv. Ms. Shradhya Ghosh, Adv. …For Appellant
Section 13Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260A
2
considering that the DIN generated copy of the DRP order was
not served to the AO and the A.O only received physical copy
of the order on 3.1.2023 and the A.O passed final assessment
order on 6.2.2023 well within limitation date to pass final
assessment order as per section 144C(13) of the Income Tax
Act, 1961?
ii)
Whether
