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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI KULDIP SINGH & Ms. PADMAVATHY. S
O R D E R PER KULDIP SINGH, JM:
The appellant, M/s.Indocean Tools Pvt. Ltd., (hereinafter referred to as ‘the assessee’) by filing the present appeal, sought to set aside the impugned order dated 28.02.2023 passed by National Faceless Appeal Centre (NFAC) [Commissioner of Income Tax (Appeals), Delhi, qua