MOBASE INDIA PVT. LTD. ,UTTAR PRADESH vs. ACIT , DELHI
In the result, the appeal of the assessee is allowed
ITA 243/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Feb 2024AY 2016-17
Bench: Shri Saktijit Deydr. B. R. R. Kumara.Y. : 2016-17 Mobase India Pvt. Ltd., Vs The Acit, 1C, Front Part Of Front Building, National E-Assessment Centre, Udyog Vihar, Ecotech-Ii, Greater New Delhi. Noida 201306, Up (Appellant) (Respondent) Pan No. Aaecd 8832 G Assessee By : Sh. Rajesh Dua, Ca Revenue By : Sh. Rajesh Kumar, Cit(Dr) Date Of Hearing: 06.12.2023 Date Of Pronouncement: 27.02.2024
For Appellant: Sh. Rajesh Dua, CAFor Respondent: Sh. Rajesh Kumar, CIT(DR)
Section 139(1)Section 143(3)Section 144Section 144CSection 2Section 234BSection 271(1)(c)Section 36(1)(va)Section 43(6)Section 43B
Transfer Pricing Officer u/s 92AC["the TPO"]/Draft Assessment Order passed by the Assessing Officer ["the AO"] u/s 144C dated 25/11/2019, the order passed by the Dispute Resolution Panel, New Delhi-1 ["DRP-1"]
dated 27/02/2020 and the order passed by the National e-Assessment
Center [NeAC] dated 30/03/2021, to the extent prejudicial to the interest of the appellant
