GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(2), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri George George K.

depreciation claimed by the appellant. 3.4. The learned AO has erred in not granting an opportunity of being heard to the appellant and has made an addition in the assessment order merely on the basis of intimation order issued by CPC when the said addition was not proposed in the draft order. 3.5. Without prejudice to the above, the learned

HEWLETT PACKARD (INDIA) SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE