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TMI Blog2025 (5) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... k Chopra, Advocate and Mr. Ashish Sarda, Advocate. For the Respondent : Mr. Varun Issar, Sr. Standing Counsel ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The petitioner by way of instant petition assails the order of assessment dated 10.12.2018, passed under Section 143(3) of the Income Tax Act, 1961 (for short 'the Act, 1961'), for AY: 2008-2009. 2. Learned counsel for the petitioner submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel relies on the judgment passed by the Delhi High Court in the case of JCB India Ltd. & Ors. Deputy Commissioner of Income Tax & Ors [2017] 398 ITR 189 (Delhi), SLP (Civil) Diary No.7090/2018 dated 16.03.2018, passed by the Supreme Court affirming the judgment of the Delhi High Court and Exxon Mobil Company (P) Ltd. vs. Deputy Commissioner of Income Tax [2022] 138 taxmann.com 539 (B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proposed to make any variations which are prejudicial to the interest of such assessee. The eligible assessee has been defined under Section 144C(15) of the Act, 1961, which means any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the TPO passed under sub-section (3) of Section 92-CA and any non-resident not being a company or any fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of hearing." 8. Thus the matter was remanded to the TPO to pass a fresh order under Section 92C (3) of the Act, 1961. Once the order has been passed by the TPO in accordance with the provisions, the petitioner becomes the eligible assessee and would come within the framework of Section 144C of the Act, 1961 and the Assessing Officer would have to pass a fresh order in terms of Section 144 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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