INCOME TAX OFFICER - 42(1)(3), MUMBAI, MUMBAI vs. KINJAL MANISH SETH, MUMBAI
Accordingly, the Ground No. 1 to 4 raised by the Revenue are dismissed
ITA 2883/MUM/2023[2018-19]Status: DisposedITAT Mumbai18 Apr 2024AY 2018-19
Bench: giving relief to the assessee? 3. The relevant facts in brief are that the Assessee is an importer/dealer in industrial and commercial goods. For the
For Appellant: Shri Rajesh KalyaniFor Respondent: Shri P.D. Chougule
Section 143Section 143(3)Section 609CSection 69C
absence o f any evidence that identical or similar goods imported by the importer at higher price. Moreover, vide amended provision of section 17(5) o f the Customs Act , 1962 , it is mandatory that the customs official ITA No. 3395/Del/2009
Anil Mahajan 12 have to pass the speaking order
