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Section 144C Proceedings Fail Due to Jurisdictional Defect at Draft Stage
Case Law Details
- Case Name
- Vodafone Mobile Services Limited Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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Vodafone Mobile Services Limited Vs DCIT (ITAT Mumbai)
Draft Assessment on Non-Existent Entity Void ab Initio — ITAT Quashes Vodafone Assessment under Section 144C
The Mumbai Bench of the ITAT allowed Vodafone Mobile Services Limited’s appeal for AY 2012-13, quashing the entire assessment on the ground of a fatal jurisdictional defect under the special procedure of section 144C.
The Tribunal admitted an additional jurisdictional ground and additional documentary evidence showing that Vodafone West Limited had amalgamated into Vodafone Mobile Services Limited with effect from 01.04.2012, pu...
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