This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment Quashed as Section 127 Transfer Made by Non-Jurisdictional PCIT
Case Law Details
- Case Name
- Kunshan Q Tech Microelectronics (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22+
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Kunshan Q Tech Microelectronics (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi Quashes High-Pitched TP Assessment; Invalid Section 127 Transfer by Non-Jurisdictional PCIT Vitiates Entire Proceedings
The Delhi Bench of the ITAT quashed the entire assessment for AY 2021-22 framed u/s 143(3) r.w.s. 144C(13) in the case of Kunshan Q Tech Microelectronics (India) Pvt. Ltd., holding that the very assumption of jurisdiction was void ab initio. The Tribunal admitted and allowed an additional legal ground challenging the validity of the order u/s 127 dated 27.05.2022, by which the c...
Author Info
