M/S. PEGASUS SOFTECH (P) LTD,NEW DELHI vs. DCIT, NEW DELHI
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 2274/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits.
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ITA.No.2277/Del./2016 etc., batch
M/s. Alankar Saphire
