{"id":53058,"date":"2025-04-21T14:59:56","date_gmt":"2025-04-21T09:29:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-sumitomo-corporation-india-p-ltd-2024-471-itr-688-166-taxmann-com-55-delhi-hc\/"},"modified":"2025-04-21T14:59:56","modified_gmt":"2025-04-21T09:29:56","slug":"pcit-v-sumitomo-corporation-india-p-ltd-2024-471-itr-688-166-taxmann-com-55-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sumitomo-corporation-india-p-ltd-2024-471-itr-688-166-taxmann-com-55-delhi-hc\/","title":{"rendered":"PCIT v. Sumitomo Corporation India (P.) Ltd. (2024) 471 ITR 688 \/166 taxmann.com 55 (Delhi) (HC)"},"content":{"rendered":"<p>Held that it is mandatory for Assessing Officer to pass a draft assessment order under section 144C during remand proceedings.\u00a0\u00a0 Final assessment order passed without passing a draft assessment order as mandated under section 144C is not tenable. Order is beyond limitation period hence bad in law. (AY.2003-04,to 2011-12, 2017-18, 2018-19, 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Remand proceedings-Assessment order passed without passing a draft assessment  is not tenable-Limitation period is expired. [S.92C, 153(3), 154(4), 260]<\/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":[21],"tags":[],"class_list":["post-53058","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53058","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=53058"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53058\/revisions"}],"predecessor-version":[{"id":53059,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53058\/revisions\/53059"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}