PHILIPS INDIA LTD.,KOLKATA vs. PCIT-IV, KOLKATA, KOLKATA
In the result, appeal of the assessee is dismissed
ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010
Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-
Section 143(3)Section 263Section 32
253(1)(d) of the Act. The directions of the DRP u/s 144(5) of the Act, are not appealable before the ITAT. Under those circumstances, in our view, the directions of the DRP, which is a higher authority cannot be said to have merged with the order of the Assessing Officer, passed u/s 143(3) r.w.s. 144C
