BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI
In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed
ITA 3304/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05
Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)
Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I
section (2) and thereafter, thirty per cent of such profits and gains for further five assessment years.
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6.1. A perusal of the record shows that the AO in terms of the order u/s 263
show-caused
