M/S OM CONTRACTOR AND ENGINEERS,SANGRUR vs. PCIT, PATIALA
The appeals of the assessees stand allowed
ITA 485/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh30 Sept 2022AY 2012-13
Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav
For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Sarabjit Singh, CIT DR
Section 133(6)Section 148Section 44A
Transfer
Pricing Officer, as the case may be,] shall include—
(i) an order of assessment made by the Assistant
Commissioner or Deputy Commissioner or the Income-tax Officer on the basis of the directions issued by the Joint Commissioner under section 144A