M/S. Marble Art, New Delhi vs. ACIT, New Delhi
Appeals of the assessee are allowed
ITA 2480/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Mar 2021AY 2003-04
Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla
For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR
Section 143(3)Section 148
…sing Co. approv Ltd ITA 935/2009 al dated 08.02.2018 . 8 Dhadda Exports v. ITO ITO JCIT CIT [2015] 377 ITR 347 (Rajasthan) . 9 Reliable Finhold Ltd. v. ITO - CIT Union of India [2014] 369 ITR 419 (Allahabad) 10 ITO v. Bhavesh Kumar ACIT JCIT CCIT / CIT [2011] 140 TTJ 257 (Agra) 16.2 It is seen that in the case of CIT vs. SPL’s Siddhartha Ltd [2012] 345 ITR 223 (Delhi), wherein approval was taken by the AO from superior authority i.e. 33 ITA.Nos.2478 to 2480/Del./2013 M/s Marble Art, New Delhi. CIT, whereas the under the statutory provision, approval was to be taken from JCIT/Addl CIT, it was held that notice is…