9911796707
TMI Blog2024 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal (L. ) No. 34114 Of 2023, Income Tax Appeal (L. ) No. 34117 Of 2023, Income Tax Appeal (L. ) No. 3 Of 2024, 1054 Of 2024, 1055 Of 2024 And Income Tax Appeal (L. ) No. 4748 Of 2024. - - - Income Tax - Period of limitation to pass an order under the provisions of Section 92CA - HELD THAT:- Tribunal has proceeded to follow the decision of M/s. Pfizer Healthcare India Pvt. Ltd [ 2022 (4) TMI 808 - MADRAS HIGH COURT] We are informed that a special leave petition has been filed by the Revenue assailing the said decision of the Madras High Court, which is pending before the Supreme Court. We are of the opinion that interpretation of the provisions of Section 92CA and the interplay between the said provision and Section 153, insofar as the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/24. For the Respondent: Mr. Nishant Thakkar with Jasmin Amalsadvala i/b. Lumiere Law Partners in ITXAL 14390/23, ITXAL 18648/23, ITXAL 30352/23. For the Respondent: Mr. Atul Jasani in ITXAL 23579/23. For the Respondent: Mr. Jeet Kamdar i/b. Mr. Atul Jasani in ITXAL 26116/23. For the Respondent: Mr. Madhur Agrawal i/b. Mr. Atul Jasani in ITXAL 32910/23. For the Respondent: Mr. Madhur Agrawal with Ms. Anjali Sharma i/b. Crawford Bayley Co. in ITXAL 34109/23, ITXAL 34111/23, ITXAL 34114/23, ITXAL 34117/23. For the Respondent: Mr. Jeet Kamdar i/b. Mr. Atul Jasani in ITXAL 3/24. For the Respondent: Ms. Anoushka John with Ms. Vaishnavi Malusare i/b. M. P. Savla Co. in ITXAL 1054/24, in ITXAL 1055/24. For the Respondent: Mr. Shrihari Iyer in ITX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is assailed by the Revenue before the Supreme Court by filing a Special Leave Petition. 5. It is submitted by Mr. Thakkar that in this view of the matter, the aforesaid proceedings, which are pending before the Supreme Court, not only in the case of Shelf Drilling Ron Tappmeyer Limited (supra), but also from the decision of the Madras High Court in Iljin Automotive Private Ltd. Anr. vs. Dispute Resolution Panel Ors. Writ Petition Nos.7644 7645/2020, 7214 7219/2021decided on 07.11.2022 etc . and the Delhi High Court in Bid Services Division Mauritius Ltd. vs. Assistant Commissioner of Income Tax Anr. Writ Petition (C) No. 11060/2023 decided on 21.08.2023., has taken a similar view, have a bearing, on these appeals. 6. Insofar as the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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