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Quashes draft order & DRP’s directions as both erred in holding assessee eligible: Karnataka HC
Case Law Details
- Case Name
- Hitachi Energy India Limited Vs DCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Hitachi Energy India Limited Vs DCIT (Karnataka High Court)
In Hitachi Energy India Ltd. vs DCIT (Karnataka High Court), the Court quashed the draft assessment order and the DRP’s directions for AY 2020–21, holding that the authorities lacked jurisdiction to invoke the special procedure under Section 144C. The assessee, engaged in manufacturing and supplying power equipment and related services, filed its return declaring income of about ₹297.02 crore. During assessment, the AO made a reference to the TPO under Section 92CA, but the TPO passed an order under Section 92CA(3) categorically...
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