DISH INFRA SERVICES PRIVATE LIMITED,NOIDA vs. ACIT CIRCLE-7(2), NEW DELHI
In the result appeal of the assessee is allowed with above directions for statistical purposes
ITA 1617/DEL/2020[2016-17]Status: DisposedITAT Delhi14 Jul 2021AY 2016-17
Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing) Dish Infra Services Pvt. Ltd, Vs. Acit, Fc-09, Film City, Sector-16A, Circle-7(2), Noida, Uttar Pradesh New Delhi Pan: Aaacx1546R (Appellant) (Respondent)
For Appellant: Shri Dibya Prashant Singh, AdvFor Respondent: Shri Mahesh Thakur, Sr. DR
Section 106Section 115BSection 139ASection 250Section 68Section 8
disallowance of Rs.26,88,147 under Section 68 of 1961 Act. The Assessing Officer without any justification discarded the books of account which were duly explained and also misapplied the relevant provisions of Section 139A