2024 (12) TMI 1634

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.... the Income Tax Act, 1961 (hereafter the Act) against the common order dated 10.01.2024 (hereafter the impugned order) which was passed in ITA bearing Nos.3349/Del/2015, 3350/Del/2015, 3351/Del/2015 & 3352/Del/2015 and in cross objections bearing Co. Nos.353/Del/2015, 354/Del/2015, 355/Del/2015 & 356/Del/2015. 2. The Revenue has projected the following questions of law in the present appeals: "2.1 Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in holding that assessment orders passed are unsustainable for not passing the draft assessment order as per the provisions of Section 144C(1) of the Act which is applicable to non-residents and the assessee in this case is a resident of India? 2.2 Wheth....

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....e procedure as prescribed under the Act was not followed. In as much as, the draft assessment order was not issued as required under Section 144C(1) of the Act. 3.4 The Assessing Officer (AO) held that the Assessee's income was chargeable to tax under the Act, as its control and management is situated in India. The AO held that the Assessee was a resident of India under Section 6(3) of the Act. And, passed assessment orders on 28.03.2014. 3.5 Aggrieved by the assessment orders, the Assessee preferred appeals before the Commissioner of Income Tax (Appeals) [hereafter CIT(A)], which were allowed by the orders dated 27.02.2015. The learned CIT(A) found that the control and management of the affairs of the Assessee was in the hands of its Boa....