Delhi High Court dismissed income tax appeals as infructuous because no consequential assessment order was framed following the Transfer Pricing Officer's draft order, rendering further proceedings unnecessary.
Appeals dismissed as infructuous due to absence of consequential assessment order.
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$~2&3
versus
PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Respondent Through: Ms. Hemlata Rawat & Ms. Easha, Advs. for Mr. Sanjay Kumar, SSC.
AIRCOM INTERNATIONAL (INDIA) PVT. LTD. ..... Appellant Through: Mr. Sumit Lalchandani, Ms. Ananya Kapoor & Mr. Tarun Chanana, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Respondent Through: Ms. Hemlata Rawat & Ms. Easha, Advs. for Mr. Sanjay Kumar, SSC.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
Mr. Lalchandani, learned counsel for the appellants, states that
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2024 at 15:43:38
these appeals have rendered infructuous since no consequential order of assessment has come to be framed pursuant to the Draft Order which was made by the Transfer Pricing Officer.
In view of the aforesaid, these appeals shall stand dismissed as infructuous.
YASHWANT VARMA, J
PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 15, 2024/ kk
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2024 at 15:43:38
Aircom International (India) Pvt. Ltd.
Principal Commissioner of Income Tax-1
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
