Search: reassessment

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Section 80I8 Section 2636 Section 92C4 Section 143(3)2 Transfer Pricing2 Deduction2 Depreciation2 Comparables/TP2

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 299/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Dec 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)Section 263Section 80ISection 92C

reassessed at the proper quantums through formal proceedings u/s 143 of the Act. 7. In consequence having considered the facts and circumstances of the instant case, I am of the considered opinion that the assessment order u/s 143(3) r.w.s 144B of the Act dated 21.04.2021 passed by the Assessing Officer is erroneous as well as prejudicial to the interests

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH