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1 - 10 of 21 (1.05 seconds)Section 92C in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
M/S Ess Distribution (Mauritius) S.N.C ... vs The Union Of India & Anr. on 23 March, 2016
21. Heard rival submissions, perused the orders of the authorities below
and the submissions made before us. We find considerable merit in the
submissions of the Ld. Counsel for the assessee that the final assessment
order passed by the AO u/s.143(3) r.w.s. 144C(3) r.w.s 144B of the Act dated
28.10.2024 without incorporating the directions of the DRP is bad in law and
null and void for the reason that even as on today the TPO did not carry out
any exercise and pass any order as directed by the DRP. Since the TPO did
not pass any order as per the directions of the DRP till date, the Tribunal
cannot extend the time limit for passing any such order by setting aside the
order of the AO for incorporating any such order to be passed by the TPO in
future. Therefore, respectfully following the decision of the Hon'ble
Jurisdictional High Court in the case of ESPN Star Sports Mauritius S.N. C. E.
T. Compagnie V. Union of India (388 ITR 383) and the decision of the
coordinate Bench in the case of Global One India Private Limited Vs. DCIT
(182 ITD 355) we hold that the final assessment order passed by the AO
u/s.143(3) r.w.s. 144C(3) r.w.s. 144B dated 28.10.2024 which was passed
without incorporating the direction of the DRP is bad in law, null and void.
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
M/S Apex Laboratories P. Ltd. vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
4. The Hon'ble ITAT, Delhi in the case of Hitachi Astemo Haryana
(P.) Ltd. Vs. Deputy Commissioner of Income Tax [2024] 158
taxmnna.com 25 (Delhi-Trib.)
Jubilant Foodworks Ltd., Noida vs Dcit,Circle3-13(2), New Delhi on 8 December, 2021
19. It is submitted that Hon'ble Tribunal in Jubilant Foodworks (supra)
relied upon order passed in Honda R&D Pvt. Ltd. vs DCIT, ITA
No.376/Del/2015.
Zuari Cement Limited , Kadapa vs Asst. Commissioner Of Income Tax, ... on 27 June, 2022
15. Ld. Counsel submitted that the above submissions of Ld. DR are
against settled principles of law which hold that an order of assessment
which is contrary to mandatory provisions of section 144C is without
jurisdiction, null, void and unenforceable. Reliance in this regard is placed on
the judgment of Hon'ble Delhi High Court in ESPN Star Sports Mauritius
S.N.C. ET Compagnie vs Union of India, (2016) 388 (TR383 (Delhi) - Paras 30-
31 and Zuari Cements vs ACIT, Circle 2(1), Tirupathi, WP 5557 of 2012.
Sony India Pvt. Ltd., New Delhi vs Natioanal E- Assesment Centre, New ... on 17 October, 2022
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.