Search Results Page

Search Results

1 - 4 of 4 (0.28 seconds)
Documents citing Sony India Pvt. Ltd., New Delhi vs Natioanal E- Assesment Centre, New ... on 17 October, 2022

Cambridge University Press And ... vs Deputy/Assistant Commissioner Of ... on 24 April, 2026

Ltd. v. Assessment Centre, (2022) 444 ITR 237 (Delhi) relied upon by Ld. DR, was about passage of final assessment order while the objections of assessee were pending before DRP. Without overly emphasizing on the fact that the above judgments were rendered in context of circumstances which existed during COVID-19 pandemic, it is submitted that Hon'ble High Court allowed assessing officer a second opportunity to pass final assessment order in conformity with DRP directions, solely as the limitation for doing the same was still running and had not expired. This is not the situation in the case of the present Assessee, as limitation for passing final assessment order in conformity with DRP's directions has already expired. Ld. Counsel for the Assessee reiterated that transfer pricing order giving effect to DRP directions has not been passed till date.
Income Tax Appellate Tribunal - Delhi Cites 27 - Cited by 0 - Full Document

Cambridge University Press And ... vs Deputy/Assistant Commissioner Of ... on 24 April, 2026

Ltd. v. Assessment Centre, (2022) 444 ITR 237 (Delhi) relied upon by Ld. DR, was about passage of final assessment order while the objections of assessee were pending before DRP. Without overly emphasizing on the fact that the above judgments were rendered in context of circumstances which existed during COVID-19 pandemic, it is submitted that Hon'ble High Court allowed assessing officer a second opportunity to pass final assessment order in conformity with DRP directions, solely as the limitation for doing the same was still running and had not expired. This is not the situation in the case of the present Assessee, as limitation for passing final assessment order in conformity with DRP's directions has already expired. Ld. Counsel for the Assessee reiterated that transfer pricing order giving effect to DRP directions has not been passed till date.
Income Tax Appellate Tribunal - Delhi Cites 27 - Cited by 0 - Full Document

Spectro Analytical Labs Private ... vs Au, Income Tax Department, Jao Circle ... on 28 January, 2026

Ltd. v. Assessment Centre, (2022) 444 ITR 237 (Delhi) relied upon by Ld. DR, was about passage of final assessment order while the objections of assessee were pending before DRP. Without overly emphasizing on the fact that the above judgments were rendered in context of circumstances which existed during COVID-19 pandemic, it is submitted that Hon'ble High Court allowed assessing officer a second opportunity to pass final assessment order in conformity with DRP directions, solely as the limitation for doing the same was still running and had not expired. This is not the situation in the case of the present Assessee, as limitation for passing final assessment order in conformity with DRP's directions has already expired. Ld. Page | 9 Counsel for the Assessee reiterated that transfer pricing order giving effect to DRP directions has not been passed till date.
Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document
1