2021 (6) TMI 830

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....y the 1 st respondent pursuant to order dated 14.8.2017of the 2 nd respondent Transfer Pricing Officer. 3. These orders were passed by the respective respondents pursuant to an order dated 21.12.2017 of the Income Tax Appellate Tribunal in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016for the assessment years 2009-10; 200010-11 and 2011-12. 4. The main contention of the petitioner in the present writ petition is that after a Transfer Pricing Order dated 14 8.2017 was passed by the 2 nd respondent Transfer Pricing Officer after the case was remanded back by the Income Tax Appellate Tribunal by its common order dated 21.12.2017 in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016, for AY 2009-10, 2010-11 and 2011-12 and there....

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....45 Chennai HC) 5. JCB India Ltd., Vs. Deputy Commissioner of Income Tax. 6. Zuari Cement in W.P.No.5557 of 2012 dated 21.02.2013. 7. CIT Vs. Zuari Cement in SLP (CC) No.16694 of 2013 dated 27.09.2013. 8. ESPN Star Sports Mauritius S.N.C. ET Compagnie Vs. UoI. 9. Dimension Data Asia Pacific Pvt Ltd., Vs. DCIT (WP No.921 of 2018 Mumbai HC) 10. Stryker India Pvt. Ltd., Vs. ACIT (WP (C).11325 of 2017 Delhi HC) 11. Turner International India Pvt. Ltd., Vs. DCIT (WP (C) No.4260 of 2015 Delhi HC). 12.The Pr.Commissioner of Income Tax Vs. Headstrong Services India Pvt. Ltd. 7. The learned counsel for the petitioner therefore prays for quashing of the impugned....

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....icle 226 of the Constitution of India. 12. The impugned order has been purportedly passed pursuant to Order dated 21.12.2017 in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016 of the Income Tax Appellate Tribunal for the assessment years 2009-10; 200010- 11 and 2011-12. 13. The only point that arises for consideration in the present writ petition is whether the 1 st respondent was justified in passing the impugned order dated 14.11.2017 without passing a Draft Assessment Order as was done in the 1 st round of the litigation. The earlier proceedings eventually culminated in an order dated 21.12.2016 of the Income Tax Appellate Tribunal in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016. 14. The Income Tax Appellate Tribu....

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....cessary. Thus, while setting aside the orders of the lower authorities for all the impugned assessment years, we remit the issue of fixing the Arms Length Price of the international transactions of the assessee under TNMM, back to the fiel of the ld. Assessing Officer / ld. TPO for consideration afresh in accordance with law." 15. Earlier, a Transfer Pricing Order dated 23.1.13 was passed by the 2 nd respondent for the assessment year 2009-10. Pursuant to the aforesaid Transfer Pricing Order, the 1 st respondent passed a Draft Assessment Order dated 6.2.2013. Against the aforesaid Draft Assessment Order, the petitioner filed an application before the Dispute Resolution Panel, under Section 144C of the Income Tax Act, 1961. 16. The Dis....