“Section 143(13)”

Section References (mined)Section 143Section 143(13)2 judgments

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

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

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR

Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the assessment order dated 24th January, 2017 passed under Section 143(13) read with Section 144C(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), for the assessment year 2013-14. 2. This

URB INDIA BEARING FACTORY AND TRADE PVT. LTD.,NEW DELHI vs. ITO WARD 27(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 375/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jul 2025AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganeshurb India Bearing Factory Vs. Ito & Trade Pvt. Ltd. Ward-27(1), C/O Co Working Space New Delhi Management Private Limited, 3Rd Floor, Kushal House, 39 Nehru Place, Delhi-110019 (Appellant) (Respondent) Pan: Aabcu3023H Assessee By : Ms. Rano Jain, Adv Ms. Mansi Jain, Ca Revenue By: Shri S. K. Jadav, Cit Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 30/07/2025

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri S. K. Jadav, CIT DR

Section 143(13)Section 143(3)Section 144C(5)Section 92C

present appeal sought to set aside the impugned order dated 26.12.2023 passed by the Assessing Officer (AO) under section 143(3) read with section 143(13) and 144B of the Income Tax Act, 1961 (for short „the Act‟) inconsonance with the order passed by the Dispute Resolution Panel (DRP) dated