2017 (9) TMI 1838

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....ioner. Mr. Rahul Chaudhary and Mr.N.P. Sahni, Senior Standing Counsels with Mr.Sanjay Kumar For The Respondent. ORDER Dr. S. Muralidhar,   1.This writ petition by Nokia India Private Limited ('Assessee') challenges an order dated 28th March 2017 passed under Section 143 (3) read with Section 254 of the Income Tax Act, 1961 ('Act') by the Additional Commissioner of Income Tax, Special R....

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....r 2011 under Section 143 (3) read with Section 144C of the Act proposing addition of Rs. 633,26,11,353/- in terms of the additions recommended by the TPO. The Assessee then went before the Dispute Resolution Panel ('DRP') which by the order dated 28th September 2012 more or less affirmed the additions recommended by the TPO. 5. The final assessment order was thereafter passed by the AO on 30th No....

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....jection, the AO passed the impugned final assessment order dated 28th March 2017. 7. The principal ground of challenge by the Petitioner is that the impugned final order of the AO has been passed in violation of Section 144C of the Act inasmuch as it was not preceded by a draft assessment order as was mandatory in terms of Section 144C (1) of the Act. The second ground is that the impugned order ....

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....399/2016, 3429/2016 and 3431/2016 (JCB India Ltd. v. Deputy Commissioner Of Income Tax), the Court followed its decision in Turner International  W.P.(C) 3629/2017 Page 4 of 4 (supra) and quashed the final assessment order which was challenged in those cases. 11. Once there is a clear order of setting aside of an assessment order with the requirement of the AO/TPO to undertake a fresh exerci....