M/S NECTAR LIFESCIENCE LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH
In the result, appeal of the assessee is allowed
ITA 1497/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh17 Feb 2022AY 2015-16
For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 144C(13)Section 144C(5)Section 271Section 80
144C(5) of the Act vide order dt.
25/07/2019. .
2. Following grounds have been raised in this appeal:
1. GENERAL GROUNDS
1.1 The assessment order passed by the Ld. AO in pursuance to the directions issued by the Hon'ble Dispute Resolution Panel ("DRP") is a vitiated order as the Hon'ble DRP erred both on facts