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2019 (8) TMI 625 - DELHI HIGH COURTNon passing draft order u/s 144 (C) - Whether AO can proceed straightway on the basis of the report of the Transfer Pricing Officer (TPO) u/S 92 (CA) to pass a final assessment order? - HELD THAT:- JCB India Limited v. Dy. CIT [2017 (9) TMI 673 - DELHI HIGH COURT] and Turner International India Private Limited v. DCIT [2017 (5) TMI 991 - DELHI HIGH COURT] and numerous other orders it has been explained time and again that “once there is a clear order of setting aside of an assessment order with the requirement of the AO/TPO to undertake a fresh exercise of determining the arm’s length price, the failure to pass a draft assessment order, would violate Section 144C (1) of the Act result. This is not a curable defect in terms of Section 292B as held by this Court in Pr. CIT VERSUS CITI FINANCIAL CONSUMER FINANCE INDIA PVT. LTD. [2015 (8) TMI 53 - DELHI HIGH COURT]. The fact remains that the officer in question in the present case has failed to follow the legal requirement spelt out so clearly u/s 144 (C) as has been explained by this Court in the above judgments. - the impugned order is hereby set aside
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