ACIT, CIRCLE- 7(1), NEW DELHI vs. DECENT FINANCIAL SERVICES PVT. LTD., NEW DELHI
In the result, the appeal filed by the Revenue is dismissed
ITA 594/DEL/2020[2011-12]Status: DisposedITAT Delhi07 Nov 2022AY 2011-12
Bench: The Ld. Cit (A) Challenging Both
For Appellant: Shri Amit Sharma, AdvocateFor Respondent: Shri Yogesh Kumar Nayyar, Sr. DR
Section 148Section 268ASection 69C
reassessment proceedings are
void and are thus quashed. In absence of taking any ground in this
regard, this appeal by the Revenue on the merits is liable to be dismissed
as infructuous.
8. Furthermore, ld. Counsel of the assessee has submitted that tax
effect in this case is below the limit fixed by the CBDT for filing the
appeals before
