IMPERIAL JEWELS,MUMBAI vs. NFAC/DCIT, CIR -24(1), MUMBAI
ITA 398/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18
Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2017-18
For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Samruddhi Dhananjay Hande, D.R
Section 10ASection 143(3)Section 144BSection 144CSection 144C(15)(b)Section 144C(3)Section 153Section 92C
under:
5
M/s. Imperial Jewels
10. So when undisputedly the assessee was classified as a partnership firm and not a foreign company under section 2(23)(A) of the Act the AO was not empowered to pass a draft assessment order under section 144C of the Act. In these circumstances
