2025 (7) TMI 451

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....938, 5174, 5175, 5177, 5178, 5264 and 5266 of 2024 - -<br>Income Tax<br>Hon&#39;ble Mr. K.R. Shriram, Chief Justice And Hon&#39;ble Mr. Justice Sunder Mohan For the Appellant : Mr. N.V. Balaji For the Respondents : Mr. A.P. Srinivas Sr. Panel Counsel COMMON JUDGMENT HON&#39;BLE CHIEF JUSTICE In W.A.No.1024 of 2024, dated 24.06.2025 [M/s.GE Oil & Gas India Private Ltd. v. Additional/....

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....dural requirement. The learned Single Judge, after hearing the parties, set aside the impugned order, but remitted the matter back to the Assessing Officer by directing respondents to treat the assessment order as a draft assessment order and to facilitate appellant to work out remedy against the same. 3. It is appellant&#39;s case before us that the learned Single Judge could not have pa....

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....objection before DRP would be denial of substantive right to the assessee. Following another judgment of the Bombay High Court in SHL (India) Private Limited vs. Deputy Commissioner of Income Tax, Circle 8(2)(1), Mumbai, (438) ITR 317 (Bom), the Division Bench held that failure to follow the procedure under Section 144C(1) of the Act would be a jurisdictional error and not merely procedural error ....

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....the extent revenue has been given a second inning. 3. Shri Srinivas submitted that the learned Single Judge could not have held assessee was an eligible assessee. Unfortunately, that finding of the learned Single Judge has not been challenged by revenue. Hence, this submission of Shri Srinivas is not acceptable. 4. This Court having held that issuance of a draft assessment order under Sectio....