ASSISTANT COMMISSIONER OF INCOME TAX, HALDWANI vs. DELTA POWER SOLUTIONS (INDIA) PVT. LTD., (NOW), DELTA ELECTRONICS INDIA PVT. LTD., GURGAON
Accordingly. This Revenue’s appeal ITA Nos. 5543/Del/2018 is partly allowed for statistical purposes
ITA 3/DDN/2024[2013-14]Status: DisposedITAT Dehradun02 Apr 2025AY 2013-14
Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2013-14 Vs. M/S. Dcit, Delta Power Solution Circle-1, (India) Pvt. Ltd., Haldwani Plot No. 38, Phase-1, Sector-5, Iie, Pantnagar, Rudrapur, Distt. Us Nagar, Udham Singh Nagar, Uttarakhand Pan: Aaccd5896N (Appellant) (Respondent) With C.O. No. 38/Del/2019 [Arise Out Of Ita No.5543/Del/2018] Assessment Year: 2013-14 Vs. Dcit, Delta Power Solution (India) Pvt. Ltd., Circle-1, Plot No. 38, Phase-1, Sector- Haldwani 5, Iie, Pantnagar, Rudrapur, Distt. Us Nagar, Udham Singh Nagar, Uttarakhand Pan: Aaccd5896N (Appellant) (Respondent) With Assessment Year: 2013-14 Vs. Delta Power Solution (India) Acit, Haldwani Pvt. Ltd. (Now, Delta Electronics India Pvt. Ltd.) Plot No. 43, Sector-35, Hsiidc, Gurgaon Pan: Aaccd5896N (Appellant) (Respondent)
Section 143(3)
section 143(3)/92C(4) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
2. Heard both the parties. Case files perused.
The Revenue’s main appeal ITA No.5543/Del/2018 raises the following grounds:
1. Whether the Ld. CIT(A) was justified in rejecting the comparable companies selected by the Ld. TPO on the basis of functional
