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Documents citing Jcb India Ltd., New Delhi vs Dcit, Circle- 13(2), New Delhi on 19 January, 2022

Assistant Commissioner Of Income Tax, ... vs Transworld Garnet India Private ... on 4 May, 2026

In a similar case, where the tribunal had set aside the Transfer Pricing adjustments and remanded the matter to AO/TPO, for de novo consideration, the Bombay High Court in CWT India Limited's case (supra), in which one of us [the Hon'ble Chief Justice] was a member, held that the failure to forward the draft assessment order would render the assessment order invalid. ..................................................................................................
Income Tax Appellate Tribunal - Chennai Cites 35 - Cited by 0 - Full Document

M/S Alpha Elsec Defence & Aerospace ... vs Deputy Commissioner Of Income Tax ... on 8 February, 2023

14. Moreover the Hon'ble Delhi High Court in the case of JCB India Ltd. vs. DCIT reported in (2017) 398 ITR 189 (Del) had rejected the contention of the Revenue that since assessment itself was not cancelled by ITAT or completely set aside, there is no necessity to pass the draft assessment order in the set aside proceedings. The submission of the learned Additional Solicitor General of India before the Hon'ble Delhi High Court (refer para 16) read as follows:
Income Tax Appellate Tribunal - Bangalore Cites 17 - Cited by 0 - Full Document
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