DCIT 3(3)(1), MUMBAI vs. M/S TOSHIBA JOHNSON ELEVATORS INDIA PVT LTD, MUMBAI
In the result, appeal filed by the Revenue is dismissed
ITA 488/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Dec 2022AY 2016-17
For Appellant: Sh. Akhtar Ansari, Sr. DRFor Respondent: Sh. M.P. Lohia, CA &
Section 12ASection 138Section 250Section 271GSection 273BSection 92C
condone the delay in filing of this appeal by assessee and admit the appeal for adjudication.
2. Brief facts of the case are that assessee’s case was referred under section 92CA (1) of the Act by the AO to TPO. In view of this reference a notice under section 92CA (2)/92D (3) of the Act was issued
