Search Results Page

Search Results

1 - 6 of 6 (0.60 seconds)
Documents citing Danone Asia Pte Limited, Singapore vs Acit, Int Tax, Circle-1(2)(2), Delhi on 29 November, 2022

Danone Sa, Gurgaon vs Acit, Circle-Int. Tax. 1(2)(2), New ... on 2 December, 2022

4|Page ITA No.592/Del/2021 AY: 2016-17 laid down by the co-ordinate Benches in these decisions, violation of norms of limited scrutiny in terms with the CBDT instructions and conversion to complete scrutiny without seeking prior approval would render the assessment order not only without jurisdiction but a nullity in the eyes of law. This is so because, as per section 119 of the Act CBDT instructions/circulars are binding on Assessing Officer. That being the legal position enunciated in the decisions cited before us, the impugned assessment order has to be declared as wholly without jurisdiction, hence, null and void. That being the case, the assessment order deserves to be quashed. Accordingly, we do so. Consequently, the impugned order of learned Commissioner (Appeals) is hereby set aside. Since, while deciding the additional ground raised by the assessee, we have quashed the assessment order, the other grounds raised by the assessee having become infructuous, do not require adjudication at this stage.
Income Tax Appellate Tribunal - Delhi Cites 3 - Cited by 0 - G S Pannu - Full Document
1