DCIT RG. - 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD., MUMBAI
In the result, appeal filed by the assessee is partly allowed
ITA 4372/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Feb 2024AY 2001-2002
Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor
Section 143(4)(b)Section 234Section 35Section 35DSection 37(1)Section 40
Ground No. 10 which is in respect of deleting the interest charges Under section 234B in view of the deemed provision of section 143(4)(b) of the Act. Ld. AR of the assessee brought to our notice that the issue in appeal has been considered by the Co-ordinate