ORIENT FASHION EXPORTS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-19(1), DELHI
In the result, the appeal of the assessee is allowed
ITA 2240/DEL/2024[2022-23]Status: DisposedITAT Delhi10 Dec 2024AY 2022-23
Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshorient Fashion Exports Vs. Addl/ Jcit(A), (India) Pvt. Ltd, Udaipur E-45/14, Okhla Industrial Area, Phase-Ii, New Delhi (Appellant) (Respondent) Pan: Aaaco4581F Assessee By : Ms. Gargi Sethi, Adv Revenue By: Shri Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing 04/12/2024 Date Of Pronouncement 10/12/2024
For Appellant: Ms. Gargi Sethi, AdvFor Respondent: Shri Akhilesh Kumar Yadav, Sr. DR
Section 143(1)Section 143(3)Section 2(24)(x)Section 30(1)(va)Section 36(1)Section 36(1)(va)
case and in law, the disallowance made under section 2(24)(x) r/w Section 36(1)(va) is outside the scope of section 143(1)(8)(0) of the Act and as such the order dated
16.03.2023 passed U/s 143(1) is bad in law and without jurisdiction.”
We have
