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Section 144C3 Section 92C3 Section 1562 Section 144C(1)2 Section 144C(13)2 Section 144C(5)2

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD

ITAT/284/2024HC Calcutta03 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274

144C(5). The directions were received by the authorities in September 2021. Pursuant thereto, the Transfer Pricing Officer passed an order dated October 29, 2021 giving effect to the directions of the Dispute Resolution Panel and reducing the transfer pricing adjustment from Rs.41,13,22,617/- to Rs.29,94,72,101/-. However, despite the issuance of such directions, the Assessing