THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

144C(13) of the Act on 25.10.2019. Subsequently, the PCIT issued a notice under Section 263 of the Act seeking to revise the final assessment order dated 25.10.2019 and rejecting the objections of the respondent, passed the revisionary order dated 30.03.2022 (Annexure E) holding that the assessment - 10 - ITA No.53 of 2024 order was erroneous inasmuch as it was prejudicial

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

144C of the Act came to be passed on 31.01.2014, Annexure-H. Being aggrieved by the same petitioner is said to have filed an appeal and same is filed before first appellate authority and same is pending. 3. First respondent has issued a notice under section 148 of the Income Tax Act to the petitioner-assessee on 27.03.2014 Annexure

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

Bench: V KAMESWAR RAO,S RACHAIAH

depreciation on the aforesaid additions for the impugned Assessment Year. A revised return filed on 31.03.2010 was taken-up for scrutiny by the Assessing Officer, which was concluded by the order dated 29.10.2012 passed under Section 143(3) r/w. Section 144C

PR COMMISSIONER OF INCOME TAX-6 vs. M/S SAPA EXTRUSION INDIA PVT LTD

In the result, the appeal fails and is hereby

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(3) read with 144C of the Act by which the assessee’s loss was determined at `31,49,38,785/- by disallowing the depreciation