{"id":7757,"date":"2019-10-09T12:06:40","date_gmt":"2019-10-09T12:06:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/control-risks-india-p-ltd-v-dy-cit-2019-107-taxmann-com-82-264-taxman-292-delhihc-editorial-slp-of-revenue-is-dismissed-dcit-v-control-risks-india-p-ltd-2019-264-taxman-291-sc\/"},"modified":"2019-10-09T12:06:40","modified_gmt":"2019-10-09T12:06:40","slug":"control-risks-india-p-ltd-v-dy-cit-2019-107-taxmann-com-82-264-taxman-292-delhihc-editorial-slp-of-revenue-is-dismissed-dcit-v-control-risks-india-p-ltd-2019-264-taxman-291-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/control-risks-india-p-ltd-v-dy-cit-2019-107-taxmann-com-82-264-taxman-292-delhihc-editorial-slp-of-revenue-is-dismissed-dcit-v-control-risks-india-p-ltd-2019-264-taxman-291-sc\/","title":{"rendered":"Control Risks India (P.) Ltd v. Dy.CIT (2019) 107 taxmann.com 82 \/ 264 Taxman 292 (Delhi)(HC)  Editorial: SLP of revenue is dismissed, DCIT v.   Control Risks India (P.) Ltd. (2019) 264 Taxman 291 (SC)"},"content":{"rendered":"<p>Assessee is engaged in business of providing risk consultancy services. TPO proposed certain addition to assessee&#8217;s ALP, thereafter, instead of passing a draft assessment order, Assessing Officer passed a final assessment order. On writ the Court held that consequent upon an order of TPO under section 92CA(3), it is incumbent upon AO to pass a draft assessment order under S. 144C. AO \u00a0over looked aforesaid legal position and proceeded to pass a final assessment order, thereby depriving assessee of an opportunity of questioning draft assessment order under S. 144C before DRP. Accordingly the order was quashed.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Reference to transfer pricing officer\u2013It is  incumbent upon Assessing Officer to pass a draft assessment order under S. 144C  of the Act. [S. 92CA(3), 144C]<\/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-7757","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-217","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7757","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=7757"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7757\/revisions"}],"predecessor-version":[{"id":7758,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7757\/revisions\/7758"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}