2021 (6) TMI 830

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....ed 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 therefore it was incumbent on the part of the 1st re....

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.... 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 order by remitting the case back to the 2 nd respondent to pass a Draft Assessment Order under the Provisions of the Income Tax A....

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....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 Tribunal by it's order dated 21.12.2016 of the Income Tax Appellate Tribunal in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016 remanded the ca....

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....s 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 Dispute Resolution Panel thereafter passed its Order dated 20.11.2013 pursuant to which, 1 st respondent passed an Assessment Order dated 27.1.2013 ....