LENIENT CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

In the result, the appeal of the Assessee is partly allowed\nas indicated above

153A r.w.s.43(3) has to be quashed, thus\nordered accordingly. The ground raised by the Assessee is\naccordingly allowed.”\n18. On the other hand, learned CIT-DR relied upon the decision of\nHon'ble Supreme Court in the case of Spacewood Furnishers (P) Ltd. -\n[2015] 374 ITR 595 (SC) and Mumbai ITAT decision in the case of\nPratibha Pipes

ACIT, NEW DELHI vs. SH. EMPIRE CASTING PVT. LTD., NEW DELHI

In the result, the appeal of the revenue and C