DCIT, CENTRAL CIRCLE-1, GURUGRAM vs. BHUPENDRA STEELS P.LTD, NEW DELHI
In the result, the cross objections filed by the assessee is allowed
ITA 710/DEL/2020[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12
Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmandcit, Central Circle 1, Vs. Bhupendra Steels P. Ltd., Gurugram. 1098, Chitranjan Park, New Delhi. (Pan : Aaacb0104B) Co No.101/Del/2023 (In Ita No.710/Del/2020) (Assessment Year: 2011-12) Bhupendra Steels P. Ltd., Vs. Dcit, Central Circle 1, 1098, Chitranjan Park, Gurugram. New Delhi. (Pan : Aaacb0104B) (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 20.05.2025 Date Of Order : 20.05.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed The Appeal Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-3, Gurugram [“Ld. Cit(A)”, For Short] Dated 04.12.2019 For Ay 2011-12 & The Assessee Has Also Filed
For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 153(1)(b)Section 153ASection 153A(1)(b)Section 153CSection 153D
mainly pressed Ground
No.4 of the grounds of appeal wherein assessee has raised the issue of approval granted for initiation of assessment under section 153(1)(b) r.w.s. 143(3) of the Income-tax Act, 1961 (for short ‘the Act’). He submitted that as per section 153D, no assessment order