THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

3) and sub-section (8) available to the Assessing Officer for making an order of assessment, reassessment or recomputation, as the case may be, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly: Provided further that where the period available

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

3) and sub-section (8) available to the Assessing Officer for making an order of assessment, reassessment or recomputation, as the case may be, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly: Provided further that where the period available

BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

154, 143(3) and 144C of the Act and finalized the same assessment previously. b. That the order of the TPO under section 92CA(3) of the Act is void, since the assessment had already attained finality. c. Without prejudice to the above, the order passed by the AO is time barred by limitation

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after