CENTRIENT PHARMACEUTICALS INDIA PRIVATE LIMITED,PUNJAB vs. DCIT/ ACIT, CIRCLE 1(1), CHANDIGARH, CHANDIGARH
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1201/CHANDI/2024[AY 2021-22]Status: DisposedITAT Chandigarh26 Mar 2025
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ I.T.A. No. 1201/Chd/2024 "नधा"रण वष" / Assessment Year: 2021-22
For Appellant: Sh. Darpan Kirpalani, AdvocateFor Respondent: Sh. Rohit Shrma, CIT, D.R. (Virtual)
Section 143(3)Section 144Section 144CSection 144C(10)Section 153(1)Section 253(1)(d)
Transfer Pricing Grounds:
Legal grounds
Ground 1: That on the facts and circumstances of the case and in law, the impugned order passes by the Ld.
AO is barred by limitation in terms of section 153(1)/(4) and therefore, is liable to be quashed.
Ground 2: Based on the facts and circumstances of the present case