Spectro Analytical Labs Private Limited, Delhi vs. Au, Income Tax Department, Jao Circle 22(2), Delhi
In the result, the appeal of the assessee is partly allowed as indicated above
ITA 5848/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22
Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Spectro Analytical Labs Vs. Au, Income Tax Department, Private Limited Jao Circle 22(2) Delhi E-41, Okhla Industrial Area, Phase-Ii, Okhla Industrial Estate, S.O. Tehkhand, South East Delhi-110020 Pan No.Aaccs2840R Appellant Respondent Appellant Sh. Nageshwar Rao, Advocate (Virtual) Sh. Parth, Advocate Respondent Sh. Dharm Veer Singh, Cit Dr
Section 143(3)Section 144Section 144CSection 144C(1)Section 144C(13)Section 144C(3)Section 154Section 92C
…ormity with express provisions of the Act and further that time for any corrective actions, if possible in law, has also lapsed, Appellant requests consideration of decision of coordinate bench of Hon'ble Tribunal in Global One India (P.) Ltd. vs DCIT, [2020] 182 ITD 355 (Delhi-Trib.). Ld. Counsel submitted that facts of Assessee are identical to the issue which was present before the coordinate Bench of this Hon'ble Tribunal in Global One (supra), in that case also as transfer pricing officer had failed to pass order giving effect to DRP directions within permissible timeline provided under section 144C(13), ass…
