HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI
ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17
Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)
For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C
144B of the Income Tax Act, 1961 (the Act) passed on 30th
April, 2021. The assessee has raised the following grounds of appeal:-
“1. That the assessing officer erred on facts and in law in completing assessment under section 143(3) read with section 144C of the Income-tax Act, 1961 ('the Act'), vide order dated
30.04.2021, at an income