CLAAS AGRICULTURAL MACHINERY PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2), NEW DELHI, NEW DELHI
In the result, appeal of the Assessee is allowed
ITA 4563/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026
Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)
Section 153(4)", "Section 92CA", "Section 153(2A)", "Section 144C(13)", "Section 153B", "Article 141", "Article 14", "Section 21", "Section 11(3)", "Section 28(3)", "Section 260A", "Section 261", "Article 136", "Section 253", "Section 158AB"], "issues": "Whether the Final Assessment Order passed under Section 143(3) r.w.s. 144C(13) r.w.s