ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI vs. CIT (TRANSFER PRICING)-4, MUMBAI

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI CITY vs. CIT (TRANSFER PRICING)-4, MUMBAI CITY

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

ZENZI PHARMACEUTICAL INDUSTIES PVT LTD.,MUMBAI CITY vs. CIT (TRANSFER PRICING)-4, MUMBAI CITY

In the result all the four appeals filed by the assessee are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

2 export general Life 6,56,15,453 sales science distributors GmbH 3 export Jinan 37,73,085 sales pharmaceutical company Ltd 4 import Jinan 42,08,526 purchases pharmaceutical company Ltd 011. The learned CIT noted that the case was reopened by issuing notice under section 148 of the act and reference was made to the learned transfer pricing

TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

Transfer Pricing Officer" means a Joint Commissioner or Deputy Commissioner or Assistant Commissioner authorised by the Board17 to perform all or any of the functions of an Assessing Officer specified in sections 92C and 92D in respect of any person or class of persons.]' Provisions of section 2 (28C) of the Act defines the Joint Commissioner means a person appointed

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

price at which these are transferred to the pre-paid distributors. No payment or credit was made by the Assessee to its pre-paid distributors. In fact, it was the pre-paid distributors who make a payment to the Assessee for transferring pre-paid talk time and connections and accordingly the discount extended was not income earned by the distributors

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

2) dated 17.01.2018, the erstwhile Assessing Officer stood wholly divested of the statutory authority to initiate any proceedings thereafter. The act of issuance of notice under section 148 by an officer bereft of such authority is not merely a procedural irregularity, it is a jurisdictional nullity. cannot support the edifice of justice. 22. Jurisdiction under the Income

DAMJI J GALA,KHANDILKAR ROAD vs. ITO 19(1)(4), TARDEO ROAD

In the result the appeal filed by the assessee stands partly\nallowed

2(47) of the act, the transfer took place in financial year\n2008-09 being A.Y. 2009-10, and not the year under consideration.\nHe had submitted that, if at all any capital gain is to be charged,\nthe same to relevant for AY.2009-10. The assessee relied on the\ndecision of Hon'ble Bombay High Court in case of Chaturbhuj

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails