EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI
In the result, the ground no 4 raised by the assessee is allowed
ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19
Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)
For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68
15. Though provisions of section 144B of the Act were amended vide Finance
Act, 2022;however, the aforesaid procedure/ requirement of issuance of show cause notice cum draft order materially remains the same [refer clauses (xii) to (xvi) of amended section 144B(1)].
16. In the facts of the present case, the assessment was completed without passing
