{"id":2972,"date":"2018-11-27T11:56:01","date_gmt":"2018-11-27T11:56:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-vijay-television-p-ltd-2018-407-itr-642-mad-hc-editorial-decision-of-the-single-judge-in-vijay-television-p-ltd-v-drp-2014-369-itr-113-270-ctr-505-225-taxman-35-ma\/"},"modified":"2018-12-19T12:36:47","modified_gmt":"2018-12-19T12:36:47","slug":"acit-v-vijay-television-p-ltd-2018-407-itr-642-mad-hc-editorial-decision-of-the-single-judge-in-vijay-television-p-ltd-v-drp-2014-369-itr-113-270-ctr-505-225-taxman-35-ma","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-vijay-television-p-ltd-2018-407-itr-642-mad-hc-editorial-decision-of-the-single-judge-in-vijay-television-p-ltd-v-drp-2014-369-itr-113-270-ctr-505-225-taxman-35-ma\/","title":{"rendered":"ACIT v.  Vijay Television (P.) Ltd ( 2018) 407 ITR 642 \/ 304 CTR 149( Mad) (HC)    Editorial:  Decision of the single judge in Vijay Television (P.) Ltd. v. DRP (2014) 369 ITR 113 \/ 270 CTR 505 \/ 225 Taxman 35 (Mad.)(HC) is affirmed ."},"content":{"rendered":"<p>Where pursuant to order of TPO, Assessing Officer passed a final order under section 143(3) instead of passing a draft assessment order under section 144C, there being violation of procedure prescribed under Act, impugned order was to be set aside and, in such a case, even corrigendum issued by Assessing Officer modifying final order of assessment to be read as a draft assessment order, could not cure defect existing in original order. Failure to comply with statutory requirement under S.144C, defects cannot be cured by issuing corrigendum . The act committed by the Revenue was an illegality, which could not be protected by S.292B of the Act .Accordingly the order was not valid . ( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.144C : Reference to dispute resolution panel \u2013 Transfer Pricing Officer \u2013 Draft assessment order-  Reference to TPO \u2013 Failure to comply with statutory requirement under S.144C, defects cannot be cured by issuing corrigendum \u2013 Order of assessment is held to be void . [S.92CA, 143(3), 292B ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[1],"tags":[],"class_list":["post-2972","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2972"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2972\/revisions"}],"predecessor-version":[{"id":3324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2972\/revisions\/3324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}