{"id":2443,"date":"2010-12-27T13:48:12","date_gmt":"2010-12-27T08:18:12","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=2443"},"modified":"2010-12-27T13:48:12","modified_gmt":"2010-12-27T08:18:12","slug":"vodafone-essar-ltd-vs-dispute-resolution-panel-delhi-high-court-drp-must-give-cogent-and-germane-reasons-in-support-of-s-144c-directions","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/vodafone-essar-ltd-vs-dispute-resolution-panel-delhi-high-court-drp-must-give-cogent-and-germane-reasons-in-support-of-s-144c-directions\/","title":{"rendered":"Vodafone Essar Ltd vs. Dispute Resolution Panel (Delhi High Court)"},"content":{"rendered":"<table width=\"150\" height=\"125\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=310\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=310&varname2=vodafone_DRP.pdf'; }, 100)\" ><strong>Click here to download the judgement (vodafone_DRP.pdf) <\/strong> <\/a><\/p><br \/>\n          <!--\n\n\/* 125x125, created 12\/12\/10 *\/\ngoogle_ad_slot = \"0686453411\";\ngoogle_ad_width = 125;\ngoogle_ad_height = 125;\n\/\/--><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p><strong>DRP must give \u201ccogent and germane reasons\u201d in support of s. 144C directions <\/strong><\/p>\n<p>The assessee filed a Writ Petition to challenge the order of the Dispute Resolution Panel (DRP) on the ground, inter alia, that the DRP had not given any reasons in support of its directions to the AO. Before the High Court, <strong><em>the DRP conceded that its order \u201cdeserved to be quashed\u201d<\/em><\/strong>. HELD quashing the DRP&#8217;s order:<\/p>\n<blockquote><p>When a quasi judicial authority (like the DRP) deals with a lis, it is <strong>obligatory<\/strong> on its part to ascribe <strong>cogent and germane reasons<\/strong> as the same is the <strong>heart and soul<\/strong> of the matter. And further, the same also <strong>facilitates appreciation<\/strong> when the order is called in question before the superior forum.\n<\/p><\/blockquote>\n<div class=\"journal2\">\n<strong>See Also<\/strong>: <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/gap-international-sourcing-india-pvt-ltd-vs-dcit-itat-mumbai-drp-must-not-pass-laconic-orders-but-must-deal-with-assessee-objections\/\">GAP International Sourcing India Pvt. Ltd vs. DCIT (ITAT Delhi)<\/a><\/strong> (<em>DRP must not pass \u201claconic\u201d orders but must deal with assessee\u2019s objections<\/em>) &#038; <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/aia-engineering-ltd-vs-dispute-resolution-panel-gujarat-high-court\/\">AIA Engineering vs. DRP (Guj HC)<\/a><\/strong>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>When a quasi judicial authority like the DRP deals with a lis, it is <strong>obligatory<\/strong> on its part to ascribe <strong>cogent and germane reasons<\/strong> as the same is the <strong>heart and soul<\/strong> of the matter. And further, the same also <strong>facilitates appreciation<\/strong> when the order is called in question before the superior forum<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/vodafone-essar-ltd-vs-dispute-resolution-panel-delhi-high-court-drp-must-give-cogent-and-germane-reasons-in-support-of-s-144c-directions\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-2443","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=2443"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2443\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=2443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=2443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=2443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}