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HIGH COURT OF DELHI
YASHWANT VARMA, RAVINDER DUDEJA, JJ
MICROSOFT INDIA (R&D) PVT. LTD. – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR. – Respondent
J U D G M E N T
YASHWANT VARMA, J.
1. This batch of writ petitions impugn the action of the Jurisdictional Assessing Officer1 who had proceeded to frame a final order of assessment pursuant to directions of remand framed by the Income Tax Appellate Tribunal2 and thus having acted in breach of the procedure prescribed by Section 144C of the Income Tax Act, 19613.
2. Pursuant to the directions issued by the Court, Mr. Rao, learned
1 AO
2 Tribunal
3 Act
counsel who has led submissions on behalf of the writ petitioners, has placed on the record a chart which succinctly encapsulates the principal facts obtaining in each of the writ petitions. That collaborative chart has principally bifurcated matters into Categories A and B and is extracted hereinbelow:-
“CATEGORY A
| Sr. No. | Case title and No. Assessment Year | Brief Background | Issues involved | |
| 1 | PCIT v. Sumitomo Corporation India (P) Ltd., ITA 52/2023 | 2003-04 | This appeal by the Revenue seeks to assail the order passed by the Income Tax Appellate Tribunal (ITAT) dated 28th September 2021 wherein the ITAT upheld the action of the CIT(A) to set aside the final assessment order passed by the assessing officer without passing a draft assessment order durin | |
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