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2020 (12) TMI 855 - AT - Income TaxOrder u/s. 143(3) r.w.s. 254 without passing a draft assessment order - ALP determination - final assessment order passed by AO without a draft assessment order - HELD THAT:- As decided in TURNER INTERNATIONAL INDIA PVT. LTD. [2017 (5) TMI 991 - DELHI HIGH COURT] held that final assessment order passed by the Assessing Officer without a draft assessment order is to be quashed Hon'ble Supreme Court in the case of DCIT v. Control Risks India (P.) Ltd. [2018 (7) TMI 892 - SC ORDER] had held that when TPO proposes additions to assessee's ALP, the AO is duty bound to pass a draft assessment order. It was held by the Hon'ble Supreme Court that the final assessment order which is passed without a draft assessment order depriving the assessee an opportunity of questioning the draft assessment order before the DRP is in contravention of the provisions of section 144C of the I.T. Act. Also see JCB INDIA LTD [2017 (9) TMI 673 - DELHI HIGH COURT]. Appeal filed by the Revenue is dismissed.
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