M/S HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX
In the result, both the writ petitions are
ITA/571/2017HC Karnataka04 Jun 2025
Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C
Transfer
Pricing Officer passed order under Section 92CA of IT Act
on
30.01.2015
for
the
assessment
year
2011-12.
Subsequently,
the
respondent-Revenue
passed
draft
assessment order under Section 144C read with Section
143(2) of the IT Act on 27.03.2015. Against the said draft
assessment order, appellant filed objections/appeal before
the DRP and the DRP after hearing, passed order
