SAMSUNG C & T CORPORATION,GURGAON vs. CIT (INTERNATIONAL TAXATION), NEW DELHI
In the result, the appeal is allowed as indicated above
ITA 34/DDN/2019[2014-15]Status: DisposedITAT Delhi24 Mar 2023AY 2014-15
Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2014-15
Section 142(1)Section 143(3)Section 263
filed application seeking a ruling from AAR and the AAR had
admitted the application of the assessee.
9. Drawing out attention to section 153(1)(vii), of the Act, he
submitted, the Assessing Officer should not have proceeded to
complete the assessment as the assessment was not getting barred ... assessment under a
misconception that the assessment is getting barred by limitation,
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ITA No.34/DDN./2019
being oblivious to the exception provided under Section 153(1)(vii) of
the Act. Be that as it may, the report of the Assessing Officer in
response to the application filed by the assessee
