Indian Hume Pipe Co. Ltd. v. Asstt. CIT1~20121

Deputy Commissioner of Income-Tax, Circle - 8, Pune vs. M/S. Alfa Laval India Ltd, Pune

In the result, appeal of the Revenue is dismissed

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.2173/Pun/2017 िनधा"रण वष" / Assessment Year : 2003-04 The Dy.Cit, .......अपीलाथ" /Appellant Circle-8, Pune. बनाम / V/S. M/S.Alfa Laval India Ltd., S.No.2221 A, Mumbai – Pune Road, Dapodi, Near Kasarwadi, Pune – 411 012. ……""यथ" / Respondent Pan: Aaaca 5899 A Revenue By : Shri S.P.Walimbe - Dr Assessee By : Shri Nikhil S Pathak - Ar सुनवाई क" तारीख / Date Of Hearing : 10.03.2022 घोषणा क" तारीख / Date Of Pronouncement : 15.03.2022 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune Dated 01.05.2017 For The Assessment Year 2003-04. The Revenue Raised The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case & In Law The Ld.Cit(A) Is Correct In Holding The Reopening Of Assessment U/S.147 As Bad In Law? 2. Whether On The Facts & In The Circumstances Of The Case & In Law The Ld.Cit(A) Is Justified In Not Appreciating That The Mistake In The Original Assessment Due To Erroneous Construction Or Due To Non-Consideration Of The Conditions Required To Be Eligible For Claiming Deduction U/S

…आयकर अपीलीय अिधकरण“ए”"यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM आयकरअपीलसं. / ITA No.2173/PUN/2017 िनधा"रण वष" / Assessment Year : 2003-04 The Dy.CIT, .......अपीलाथ" /Appellant Circle-8, Pune. बनाम / V/s. M/s.Alfa Laval India Ltd., S.No.2221 A, Mumbai – Pune Road, Dapodi, Near Kasarwadi, Pune – 411 012. ……""यथ" / Respondent PAN: AAACA 5899 A Revenue by : Shri S.P.Walimbe - DR Assessee by : Shri Nikhil S Pathak - AR सुनवाई क" तारीख / Date of Hearing : 10.03.2022 घोषणा क" तारीख / Date of Pronouncement : 15.03.2022 आदेश…