DCIT Vs I Energizer Holdings Ltd. (ITAT Delhi)
Case ke facts
Foreign company ka case tha. Department ne Section 144C (jo foreign companies ke assessment pe draft order dene ka rule hai) follow nahi kiya. Assessee ne yahi point uthaya.
Mudda (Issue)
Section 144C ke bina draft assessment order diya ja sakta hai ya nahi?
Faisla (Held)
ITAT ne decide kiya ki Section 144C ka draft order bahut zaroori hai. Jab yeh nahi diya gaya toh assessment radd ho jayega.
Practical takeaway
Agar foreign company hai aur Section 144C ka draft order nahi mila, turant assessment ko challenge karo. Department galti karta hai toh case wapas ho sakta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-21.