M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PVT. LTD.,),BANGALORE vs. PR. CIT - 3, BANGALORE
In the result, the assessee’s appeal for assessment year 2010-11 is allowed
ITA 1101/BANG/2016[2010-11]Status: DisposedITAT Bangalore05 Dec 2018AY 2010-11
Bench: Shri Jason P Boaz & Shri Laliet Kumarassessment Year : 2010-11 M/S. Harman Connected Services Vs. Principal Commissioner Of Corporation India Private Limited, Income-Tax, [Formerly Known As Symphony Bangalore - 3. Teleca Corporation India Private Limited) No.3 & 3A, Eoiz Industrial Area, Survey No. 85 & 86, Sadarmangla Village, Krishnarajapuram Hobli, Bangalore – 560 066. Pan : Aabcg 5658 E Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate : Revenue By Shri. C. H. Sundar Rao, Cit-I Date Of Hearing : 04.10.2018 Date Of Pronouncement : .12.2018 O R D E R
For Appellant: Shri. K. R. Vasudevan, Advocate
Section 115Section 115JSection 143(3)Section 195Section 263Section 40
u/s 263 of the Act dated 30.03.2016 for Assessment
Year 2010-11, the assessee has preferred this appeal before the Tribunal raising the following grounds:
I.
Initiation of proceeding under 263 of the Act
1. The learned Principal Commissioner of Income-tax Bengaluru — 3
["Pr. CIT"] has erred in initiating proceedings under section 263 of the Act without appreciating that
