M/S. RALLIS INDIA LTD.,MUMBAI vs. DY CIT,CICLE-8(1)(1), MUMBAI
In the result, the appeal filed by the assessee is allowed
ITA 913/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 Jul 2022AY 2015-16
Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanm/S. Rallis India Ltd Vs. Dcit, Circle – 8(1)(1) C/O Kalyaniwalla & Room No. 624, 6Th Mistry Llp, 2Nd Floor, Floor, Aayakar Bhavan Esplanade House, 29, M.K Road, Hazarimal Somani Mumbai – 400020. Marg, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcr2657N Appellant .. Respondent Appellant By : Mr.Jitendra Jain.Ar Respondent By : Mr.S.N Kabra. Dr Date Of Hearing 03.06.2022 Date Of Pronouncement 04.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit) – 8, Mumbai Passed U/S 263 Of The Act.
For Appellant: Mr.Jitendra Jain.ARFor Respondent: Mr.S.N Kabra. DR
Section 10(34)Section 10ASection 115JSection 143(2)Section 14ASection 2(47)Section 263Section 263eSection 80Section 801A
condone the delay and admit the appeal.
3. Further, the Ld. AR submitted that the assessee has raised the additional ground of appeal challenging the jurisdiction of revision order as under:
1. The appellant submits that the notice u/s 263 and the consequential order are barred by limitation.
The appellant craves leave to add to, amend, alter, modify or withdraw