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
32.[***] which is prejudicial to the interest of such assessee.
Thus, as the assessee is eligible assessee, a draft assessment order is required to be forwarded to assessee, in line with section 144 B (1) (xxvii) (Pre amended) or section 144 B (1) (xxi) (amended from 1.04.2022). For ready reference, the provisions of section
