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TMI Blog2025 (5) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of Section 144C(13) r.w.s. 143(3) of the Act. 2. At the outset, ld. AR drew our attention to the additional ground filed by the assessee and submitted that the appeal of the assessee may be decided on the following additional grounds taken by the assessee :- 1:0 Re.: Validity of the Directions issued by the Dispute Resolution Panel: 1:1 The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject, the Directions dated 14 November 2022 issued by the Hon'ble Dispute Resolution Panel ['DRP'] are in violation of the guidelines issued by the Central Board of Direct Taxes ('CBDT') Circular No. 19/2019 dated 14 August 2019 and are there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be taxable as both Royalty to the extent they are imparting commercial know-how and commercial experience and Fees for technical services to the extent they are making available services to Philips India Limited, Preethi Kitchen, Philips Global Business Solutions LLP, Philips Vital health Software, Philips Home Care. Considering, the rate of tax under the DTAA vis-à-vis to that in the Act being more beneficial of the two to the Assessee. Accordingly the Assessing Officer in accordance with section 90(2) of the Act, calculated taxable income at the rate mentioned under Article 12(4) & (5) of the DTAA in the tabulated form in para 3.12 at page 18.Further the Assessing Officer finalized the assessment order in terms of provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of the Tribunal in the case of Reuters Asia Pacific Ltd. Vs. DCIT, reported in [2023] 157 taxmann.com 705 (Mumbai-Trib.), and submitted that this issue has already been decided by the Tribunal in favour of the assessee. Thus, the ld. AR prayed that the appeal of the assessee deserves to be decided in favour of the assessee by following the said decision of the coordinate bench. 5. Ld. CIT-DR, on the other hand, relied on the orders of the authorities below. 6. We have considered the rival contentions of the parties and perused the material available on record. A perusal of the order passed by the DRP and the assessment framed thereafter giving effect to the direction of DRP by the Assessing Officer. At the outset, we found that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed. (2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. (3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice" The aforesaid section is with respect to authen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immunity from non-compliance of statutory provisions, Non signing of an assessment order is not a procedural flaw that can be cured subsequently. The order is complete only when it is signed and released. The date on which the order is signed by the Assessing Officer is the date of order. If Revenue's contention is accepted and the Assessing Officer is allowed to sign the assessment order now considering it to be procedural deficiency, still the order would suffer from the defect of limitation and would be without jurisdiction. 18. In the case of Vijay Corporation (supra), the Co-ordinate Bench in a case where the assessment order served on the assessee was not signed by the Assessing Officer, held that requirement of signature of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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