PRIYA BLUE INDUSTRIES PVT.LTD.,BHAVNAGAR vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD
In the result, appeal filed by the assessee is allowed
ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha
Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E
Section 273B of the Act. The assessee was under a bonafide impression and inadvertently due to oversight, audit report could not be filed in the previous year but post search when transfer pricing