BENU NETWORKS PACKET SWITCH PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -1 (2), HYDERABAD
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 86/HYD/2022[2017-18]Status: DisposedITAT Hyderabad25 Nov 2024AY 2017-18
Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita No.86/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) Benu Networks Packet Switch Vs. Dy. Commissioner Of Income Tax, Circle 1(1) Private Ltd, Hyderabad Hydrabad Pan:Aaecb4902B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ashish Jain, Ca राज" व "ारा/Revenue By:: Shri B Balakrishna, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 25/11/2024 आदेश/Order
For Appellant: Shri Ashish Jain, CAFor Respondent: : Shri B Balakrishna, DR
Section 143(3)Section 144C(5)Section 92B
144B of the I.T. Act, 1961 in pursuant to the directions of the DRP dated 7/12/2021 passed u/s 144C(5) of the I.T. Act, 1961 for the A.Y 2017-18. The assessee has raised the following grounds of appeal:
“Ground No.1 The learned TPO grossly erred in conducting independent search in wrongly applying the proviso below
Rule
