M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

152 (Guj) 7. The Ld. PCIT, however, by order dated 31.03.2021 cancelled the assessment order dated 30.12.2017 passed U/s 143(3) r.w.s 147 of the Act holding that the said order passed by the Assessing Officer is erroneous as well as prejudicial to the interest of the revenue and directed the Assessing Officer to pass a fresh order after examining

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and