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
27. In terms of mandatory provisions of section 144B of the Act, the assessment is required to be in a “faceless manner”; the notices are required to be issued by NFAC and also the assessment order(s) are required to be passed by NFAC.
28. In the facts of the present case, it may be noted that:
(a) various
