How many judgments cite (P.) Ltd. v. DCIT?

16 judgments on BharatTax cite (P.) Ltd. v. DCIT (124 Taxmann.com 83), spanning 2019 to 2023.

(P.) Ltd. v. DCIT

124 Taxmann.com 83Reported decision2021#7136 most cited

What is (P.) Ltd. v. DCIT authority for?

A company cannot be accepted as comparable in transfer pricing analysis if its owner or director has been involved in fraud. The exclusion of certain companies like Persistent Systems Ltd., L&T Infotech Ltd., Thirdware Solutions, and Infosys Ltd. as comparables may be justified under these circumstances.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Also referred to as

(P.) Ltd. v. DCIT · section 92b(1) · transfer pricing order · arms length price · comparable companies · most appropriate method · working capital adjustment · interest on outstanding receivables · related party transaction · fraud · transfer pricing analysis

Issues it is cited on

captive service provider section 92b(1)interest on outstanding receivables related party transaction transfer pricing order working capital adjustment most appropriate method comparable companies transactional net margin method directions of the drp arms length price section 92b

Judgments citing (P.) Ltd. v. DCIT

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 143(3)

Wipro Ge Healthcare Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 291/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Mar 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Ms. Neera Malhotra, D.R

Section 144CSection 92C

…IT(TP)A No.291/Bang/2022 Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.291/Bang/2022 Assessment Year: 2017-18 Wipro GE Healthcare Private Limited No.4, Kadugodi Industrial Area Whitefield, Deputy Commissioner of Bangalore 560 067 Income-tax (Presently at Prestige Vs. Circle-7(1)(1) Shanthiniketan, 6th Floor, Bangalore Crescent 4, ITPL, Whitefield Bangalore 560 048 PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep & Ms. Girija, A.Rs…

Hsbc Securities and Capital Markets (I) P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 702/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 702/Mum/2014 (A.Y. 2009-10) M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, Mahatma Gandhi Road, Fort, Mumbai- 400001. PAN: AAACJ1395E ..... Appellant Vs. DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Respondent DCIT-4(1), Room No. 640, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s. HSBC Securities and Capital Markets (India) Pvt. Ltd. 52/60, mahatma Gandhi Road, Fort, Mum…

Hsbc Securities and Capital Markets (India) P. Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4459/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Mar 2023AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

DCIT 4(1), Mumbai vs. Hsbc Securities and Capital Markets (India) P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1661/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Mar 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Ms. Samruddhi Dhananjay Hande, Sr. DRFor Respondent: Sh. Porus Kaka / Tejas Mhatre

Section 143(3)Section 92CSection 92D

Wipro Ge Healthcare Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 285/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Feb 2023AY 2016-17

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri K.R. Pradeep, A.R. &For Respondent: Shri Sunil Kumar Singh, D.R

Section 143(3)Section 144CSection 36(1)(vii)Section 37Section 92C

…IT(TP)A No.285/Bang/2021 M/s. Wipro GE Healthcare Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER IT(TP)A No.285/Bang/2021 Assessment Year: 2016-17 M/s. Wipro GE Healthcare Pvt. Ltd. No.4, Kadugodi Industrial Area Whitefield Bangalore 560 067 Deputy Commissioner (presently at Prestige of Income-tax Vs. Shanthineketan, 6th Floor, Crescent Circle-7(1)(1) 4, ITPL, Whitefield, Bangalore 560 Bangalore 048) PAN NO : AAACW1685J APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. & Sm…

M/S. Applied Materials India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2582/Bang/2019 Assessment Year : 2015-16 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Bangalore. Vs. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri A. Ramesh Kumar, Addl. Revenue by CIT (DR) Date of Hearing : 23-11-2022 Date of Pronouncement : 30-12-2022…

Fireeye Cybersecurity Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 292/BANG/2021[2016-17]Status: DisposedITAT Bangalore10 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 292/Bang/2021 Assessment Year : 2016-17 M/S. Mandiant Cyber Security Pvt. Ltd. (Formerly Known As Fireeye The Deputy Cybersecurity Pvt. Commissioner Of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2Nd Floor, Bannerghatta Road, Bengaluru – 560 029. Pan: Aaccf1341A Appellant Respondent : Shri T. Suryanarayana, Assessee By Senior Advocate Revenue By : Shri Vilas Shinde, Cit Dr Date Of Hearing : 26-09-2022 Date Of Pronouncement : 10-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Passed By National E- Assessment Centre, Delhi Dated 30/04/2021 On Following Revised Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 292/Bang/2021 Assessment Year : 2016-17 M/s. Mandiant Cyber security Pvt. Ltd. (formerly known as FireEye The Deputy Cybersecurity Pvt. Commissioner of Ltd.), Income Tax, No. 5, Front Wing Circle – 3(1)(1), Salarpuria Infinity, Vs. Bengaluru. 2nd Floor, Bannerghatta Road, Bengaluru – 560 029. PAN: AACCF1341A APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate Revenue by : Shri Vilas Shinde, CIT DR Date of Hearing : 26-09-2022 Date of P…

Synamedia India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 350/BANG/2021[2016-17]Status: DisposedITAT Bangalore21 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Ankur Pai, AdvocateFor Respondent: Shri

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.350/Bang/2021 Assessment year : 2016-17 Synamedia India Pvt. Ltd., Vs. The Deputy Commissioner of Block 9A & 9B Priteck Park, Income Tax, Sarjapur Outer Ring Road, Circle 6(1)(2), Bellandur Village, Sarjapur Bangalore. Outer Ring Road, Bengaluru – 560 103. PAN: AAACK 9067G ASSESSEE RESPONDENT Assessee by : Shri Ankur Pai, Advocate Respondent by : Shri Manjunath Karkihalli, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.10.2022 Date of Pronouncement : 21.1…

Hp Pps Services India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bangalore

In the result the appeal filed by the assessee stands partly allowed

ITA 278/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 278/Bang/2021 Assessment Year : 2016-17 M/S. Hp Pps Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner Of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. Pan: Aadch5825N Appellant Respondent : Shri Padamchand Assessee By Khincha, Ca : Shri Binod Kumar Singh, Revenue By Cit Dr Date Of Hearing : 22-08-2022 Date Of Pronouncement : 29-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 29/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal. “The Appellant Submits That: I. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. The Learned Assessing Officer ('Learned Ao'), Learned Transfer Pricing Officer ('Learned Tpo') & The Honourable Dispute Resolution Panel ('Hon'Ble Drp')

For Respondent: Shri Padamchand

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 278/Bang/2021 Assessment Year : 2016-17 M/s. HP PPS Services India Pvt. Ltd., The Deputy No. 24, Salarpuria Commissioner of Arena, Income Tax, Hosur Main Road, Circle 3 (1)(1), Adugodi, Vs. Bangalore. Bangalore – 560 030. PAN: AADCH5825N APPELLANT RESPONDENT : Shri Padamchand Assessee by Khincha, CA : Shri Binod Kumar Singh, Revenue by CIT DR Date of Hearing : 22-08-2022 Date of Pronouncement : 29-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

Nxp India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 264/BANG/2021[2016-17]Status: DisposedITAT Bangalore13 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.264/Bang/2021 Assessment year : 2016-17 NXP India Pvt.Ltd. Vs. The Deputy Commissioner (Successor of NXP Semiconductors of Income Tax, India P. Ltd.), Circle 5(1)(1), Ground Floor, Manyatta Tech Park, Bangalore. Green Heart Phase III, Nagawara, Bengaluru – 560 045 PAN: AADCP 9454H APPELLANT RESPONDENT Appellant by : Shri Vikram Vijayaraghavan, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncem…

Sandisk India Device Design Centre Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Special Range-6, Bangalore

In the result, the appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 288/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Jun 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahuit(Tp)A No. 288/Bang/2021 Assessment Year : 2016-17 M/S. Sandisk India Device Design Centre Pvt. Ltd., Survey No. 143/1, Amani Bellandur Khane Village, The Joint Prestige Excelsior, Commissioner Of Prestige Tech Park, Income-Tax Marathalli – Sarjapur Outer (Osd), Ring Road, Circle 6 (1)(1), Vs. Kadubeesanahalli, Bangalore. Varthur Hobli, Bangalore – 560 103. Pan: Aaics9204M Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 25-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Passed By National E-Assessment Centre, New Delhi On 30.04.2021 For A.Y. 2016-17 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under:

For Appellant: Shri Ajay Roti, CA

Section 92C(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No. 288/Bang/2021 Assessment Year : 2016-17 M/s. SanDisk India Device Design Centre Pvt. Ltd., Survey No. 143/1, Amani Bellandur Khane Village, The Joint Prestige Excelsior, Commissioner of Prestige Tech Park, Income-tax Marathalli – Sarjapur Outer (OSD), ring Road, Circle 6 (1)(1), Vs. Kadubeesanahalli, Bangalore. Varthur Hobli, Bangalore – 560 103. PAN: AAICS9204M APPELLANT RESPONDENT Assessee by : Shri Ajay Roti, CA : Dr. Manjunath Karkihalli, Revenue by CI…

Mindteck (India) Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 252/BANG/2021[2016-17]Status: DisposedITAT Bangalore27 Jun 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.252/Bang/2021 Assessment Year : 2016-17 M/S. Mindteck India Ltd., Vs. Dcit, A.M.R. Tech Park, Block 1, 3Rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. Pan : Aaach 1072 Q Appellant Respondent Assessee By : Shri. Padam Chand Khincha, Ca Revenue By : Shri. V. S. Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.06.2022 Date Of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.252/Bang/2021 Assessment Year : 2016-17 M/s. Mindteck India Ltd., Vs. DCIT, A.M.R. Tech Park, Block 1, 3rd Floor, Circle – 4(1)(1), No.664, 23/24, Hosur Main Road, Begur, Bengaluru. Bengaluru-560 068. PAN : AAACH 1072 Q APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Shri. V. S. Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.06.2022 Date of Pronouncement : 27.06.2022 O R D E R Per N V Vasudevan, Vice President This appe…

Olf (India) Software Private Limited, Ulsoor vs. Assistant Commissioner of Income Tax, Circle-5(1)(2), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 182/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Sept 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Shri Ajit Kumar Jain, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 142Section 143Section 253Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.182/Bang/2021 Assessment Year : 2016-17 OLF (India) Software Pvt. The Asst. Commissioner of Ltd., The Milenia Tower-A, Income-Tax, 7th Floor, 1 and 2 Murphy Circle-5(1)(2), Road, Ulsoor, Vs. Bengaluru. Bengaluru-560 008. PAN – AADCC 8245 M APPELLANT RESPONDENT Assessee by : Shri Ajit Kumar Jain, C.A Revenue by : Shri Pradeep Kumar, CIT (DR) Date of Hearing : 11-08-2021 Date of Pronouncement : 28-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER The present a…

Travelex India P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 8192/MUM/2010[2006-07]Status: DisposedITAT Mumbai05 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Niraj SethFor Respondent: Shri Rakesh Ranjan

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.8192/Mum./2010 (Assessment Year : 2006–07) Travelex India Pvt. Ltd. B–Wing, 7th Floor, Eureka Tower Mindspace, Link Road, Malad (W) ……………. Appellant Mumbai 400 064 PAN – AACCR4942B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–3(3), Mumbai Assessee by : Shri Niraj Seth Revenue by : Shri Rakesh Ranjan Date of Hearing – 14.03.2019 Date of Order – 05.04.2019 O R D E R Aforesaid appeal has been filed by the assessee challenging the assessment order date…