SUNRISE REALCONSULTANCY PRIVATE LIMITED ,ALWAR vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

In the result, the both the appeals of the assessee are partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

transferred to Regional e- Assessment Centre to complete the proceedings under Faceless Assessment Scheme, 2019. Statutory notices were issued on 01/02/2021,05/10/2021 and 09/12/2021 asking to explain the issue and submit the details called for. The assessee company neither filed its return of income in response to notice u/s. 148 of the Act nor respond to any of the notices

MANIRATNAM GEMS PVT. LTD.,BEAWAR vs. ACIT,C-2, AJMER

In the result, the appeal filed by the assessee is allowed

section 92 or 92B with any specified associate concern nor had any transaction with specified person in domestic transactions, as such there was no requirement of any report being furnished in form 3CEB, u/s 92E of the Act. The provisions of Transfer Pricing were not applicable, and there was no requirement of any reference to TPO. The appellant also referred

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,BHIWADI vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

Transferred to P.S(name):\non paint of jurisdiction.\nDistrict:\nF.I.R read over to the complainant/informant, admitted to be correctly recorded and a copy given to the\ncomplainant/informant, free of cost:\nR.O.A.C\n14\nSignature/Thumb Impression\nof The Complainant/Informant:\nR\nSignature of Officer\nName: RANBIR ASI\nRank: 09\nNo.: 00000384\n15 Date and Time of despatch to the court:\n4.5 As seen