MICRO FOCUS SOFTWARE INDIA PRIVATE LIMITED,BANGALORE vs ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

Income Tax Appellate Tribunal, “C’’BENCH: BANGALORE

Before: SHRI N.V. VASUDEVANAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER

For Appellant: Shri T. Suryanarayana, A.R

For Respondent: Shri Pradeep Kumar, D.R

Hearing: 22.01.2020Pronounced: 17.03.2020

O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed this appeal challenging the assessment order passed for assessment year 2012-13 u/s 143(3) r.w.s. 144C(13) of the Income-tax Act,1961 ['the Act' for short] in pursuance of directions issued by

MICRO FOCUS SOFTWARE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE