AVAYA INDIA PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE-1(1), DELHI
In the result, the appeal of the assessee is allowed
ITA 466/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2021AY 2016-17
Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs Acit, 202, Platina, 2Nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (Appellant) (Respondent) Pan No. Aaeca3592N Assessee By : Sh. Kamal Sawhney, Adv. Revenue By : Sh. Surender Pal, Cit Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 09.07.2021
For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Sh. Surender Pal, CIT DR
Section 143(3)Section 144C(13)Section 92C
144C(13) and read with sections 143(3A) &
143(3B) of the Income-tax Act, 1961 (“the Act”), is a vitiated order having been passed in violation of principles of natural justice and is otherwise arbitrary and is thus bad in law and is void ab-initio.
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Avaya India Pvt. Ltd.
TP adjustment in relation to notional interest
