CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI
In the result ground No. 5 of the appeal of the assessee is allowed
ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08
Bench: Shri H. S. Sidhu & Shri Prashant Maharishi
For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144
reassessment proceedings under section 147 / 148 of the Act based on the issue of an invalid notice under section 143(2) of the Act which is the primary requirement for initiation of any assessment proceedings;”
Below Ground No. 3.11, the following grounds are added;
Cairn U K Holdings Limited V DCIT ( International Taxation) New Delhi
