OSTTRA INDIA SERVICES PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(1), CR BUILDING, DELHI, DELHI
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 3484/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Nov 2025AY 2023-24
Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2023-24 Osttra India Services Private Vs Assistant Commissioner Limited Lgf.A-16/9 Vasant Of Income Tax, Circle Vihar, South-West Delhi, New 1991) Cr Building, Delhi Delhi 110057 Pan No. Aaocm6253C (Appellant) (Respondent)
Section 115BSection 138(1)Section 139Section 139(1)Section 143(1)Section 234B
regime under section 115BAA of Act by filing Form 10IC on 28
November 2022 before filing the return of income under section 138(1) of the Act for A.Y.2022-23. 4. That the facts and circumstances of the case in law, the ld.
JCIT(A) has erred in considering