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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
Eaton Power Quality Private Limited, Represented by its Managing Director and Authorized Signatory Syed Sajjadh Ali – Appellant
Versus
Deputy Commissioner of Income Tax, Transfer Pricing Officer 1(2), Chennai – Respondent
| Table of Content |
|---|
| 1. introduction of the case and parties (Para 1 , 2 , 3) |
| 2. grounds of challenge by the petitioner (Para 4 , 5) |
| 3. legal precedents cited by petitioner (Para 6 , 7 , 8) |
| 4. respondents' arguments regarding validity (Para 9 , 10 , 11) |
| 5. submission about the approval process (Para 12 , 13 , 14) |
| 6. arguments on timelines and statutory requirements (Para 15 , 16 , 17 , 18) |
| 7. discussion on validity of reference (Para 19 , 20 , 21) |
| 8. petitioner's response and reiterations (Para 22 , 23 , 24) |
| 9. court analyses and order considerations (Para 25 , 26 , 27) |
| 10. points for consideration (Para 28 , 29) |
| 11. discussion on the impugned order's validity (Para 30 , 31 , 32) |
| 12. explanation of related legal provisions (Para 33 , 34 , 35) |
| 13. interpretation of law with respect to timelines (Para 36 , 37 , 38 , 39 , 40) |
| 14. clarification on amendments affecting current case (Para 41 , 42 , 43 , 44) |
| 15. discussion on specifics regarding reference and jurisdiction (Para 45 , 46 , 47) |
| 16. finding on reference made and procedural adherence (Para 48 , 49 , 50) |
| 17. court's final findings on jurisdiction and validity (Para 51 , 52 , 53 , 54 , 55) |
| 18. final order by the court (Para 56 , 57 , 58) |
ORDER :
In thi
A reference to the Transfer Pricing Officer that is made after the statutory limitation period under Section 153(2) of the Income Tax Act is invalid, leading to the quashing of any consequent assessm....
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