ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI
In the result, appeal preferred by the revenue is dismissed
ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14
Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)
For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69
short ‘Act’) in
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consonance with directions of the Ld Dispute Resolution Panel (DRP) at Rs.
106,810,379/-. Thereafter, the assessee preferred an appeal to Income Tax
Appellate Tribunal (ITAT) wherein the tribunal directed the Assessing
Officer (Ld. AO) to decide afresh after providing assessee an opportunity of being heard. The assessee is a foreign company registered under