RIVET ELECTRICAL PVT LTD,FARIDABAD vs. PR. CIT, FARIDABAD
In the result, the appeal of the assessee is allowed
ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15
Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263
revision under section 263 of the Act.
17. In this regard, it is submitted that the Principal Commissioner of Income tax has erred in invoking the provisions of section 263 as the assessment was framed and accepted by the Ld.AO after having examined the documents furnished. The assessee had filed the relevant documents based on which