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
ITA 18/AGR/2021[2015-16]Status: DisposedITAT Agra02 Nov 2022AY 2015-16
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.
Section 143(3)Section 147Section 148Section 263
section 263 of the I.T. Act, 1961, setting aside the assessment order to the file of Ld. Assessing
Officer with the direction to pass fresh order after examining the issue is arbitrary, unjust, based on assumptions and presumptions and that no error existed nor prejudice was caused to Revenue, therefore, the order passed is bad in law and against