Gajendra Singh, Vs DCIT
.... ct has statutory force and binding on subordinate authorities working under the Central Board of Direct Taxes. 9. A perusal of the AO’s order shows that it is clear in the body of AO’s order, no DIN number is mentioned nor there is any reason of not mentioning the DIN number in order of th ...
Income Tax Appellate Tribunal (Delhi C Bench)
Harjeet Singh Vs DCIT
.... its powers under Section 119 of the Act are binding on the" revenue. 17.2 The aforementioned principle stands enunciated in a long line of judgements, including the Supreme Court’s judgment rendered in K.P. Varghese v. Income Tax Officer, Ernakulam and Anr., (1981) 4 SCC 173. The releva ...
Income Tax Appellate Tribunal (Delhi B Bench)
Zebra Technologies Asia Pacific PTE Ltd., Vs DCIT
.... 143(3) of the Act. Concededly, the final assessment order does not bear a DIN. There is nothing on record to show that the appellant/revenue took steps to demonstrate before the Tribunal that there were exceptional circumstances, as referred to in paragraph 3 of the 2019 Circular, which would su ...
Income Tax Appellate Tribunal (Delhi D Bench)
Tregarron Limited Vs ACIT
.... ave been adverted to by us hereinabove. 14.1 Insofar as the instant case is concerned, admittedly, the draft assessment order was passed on 30.12.2018. 15. The respondent/assessee had filed its objections qua the same, which were disposed of by the Dispute Resolution Panel [DRP] via o ...
Income Tax Appellate Tribunal (Delhi D Bench)
Tableau International Unlimited Company Vs DCIT
.... r was passed on 30.12.2018. 15. The respondent/assessee had filed its objections qua the same, which were disposed of by the Dispute Resolution Panel [DRP] via order dated 20.09.2019. 16. The final assessment order was passed by the Assessing Officer (AO) on 15.10.2019, under Section 1 ...
Income Tax Appellate Tribunal (Delhi F Bench)
Innio Jenbacher Gmbh & Co. OG Vs ACIT
.... of CIT vs Brandix Mauritius Holdings Ltd. (2023)(4) TMI 579 (Delhi High Court). The Hon’ble Delhi High Court has held as under:- “12. We have heard learned counsel for the parties. The present appeal is preferred under Section 260A of the Act. The Court’s mandate, thus, is to consider wheth ...
Income Tax Appellate Tribunal (Delhi D Bench)
Rhone Associates Pvt. Ltd Vs ACIT
.... lf to us does not rest merely on the principle of contemporanea expositio. The two circulars of the Central Board of Direct Taxes to which we have just referred are legally binding on the Revenue and this binding character attaches to the two circulars even if they be found not in accordance wit ...
Income Tax Appellate Tribunal (Delhi F Bench)
Rama Pashu Aahar (P) Ltd. Vs ACIT
.... raph 3 of the aforesaid circular, the format for recording such reasons has been specified. Paragraph 4 of the circular makes it clear that any communication issued, which is not in conformity with paragraph 2 and paragraph 3 of the circular, shall be treated as invalid and shall be deemed to ha ...
Income Tax Appellate Tribunal (Delhi H Bench)
Back Office It Solutions Private Limited Vs Union Of India & Ors
.... parate juridical entities outside India will be exigible to tax will fall within the realm of adjudication, and certainly, would not bring the matter within the excepted category, i.e., preventive action in terms of paragraph 5 of the 2017 Master Circular. The allegation that the petitioner-compa ...
Delhi High Court
Sonex Auto Industries P. Limited Vs State of Haryana
.... b section (4) is more than the input tax, determined in accordance with the provisions of section 8, the difference of the two shall be the tax payable; and if the input tax is more than the tax calculated, the excess amount shall be either refundable or adjustable with future tax liability in accor ...
High Court Of Punjab And Haryana At Chandigarh
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
