TWIN EARTH SECURITIES P. LTD,MUMBAI vs. DY. CIT RG 4(2)(1), MUMBAI
In the result, the appeal of the assessee is partly allowed
ITA 6604/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Sept 2020AY 2008-09
Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2008-09 M/S. Twin Earth Dy.Cit, Securities P. Ltd., Range - 4(2)(1), 301/302 Prime Plaza, Room No.642, Vs. 38-A, S.V. Road, 6Th Floor, Santacruz (West), Aayakar Bhavan, Mumbai – 400 054 M.K. Road, Pan: Aabct3066F Mumbai - 400020 (Appellant) (Respondent) Present For: Assessee By : Shri K. Gopal, A.R. Revenue By : Shri Amit Pratap Singh, D.R. Date Of Hearing : 11.09.2020 Date Of Pronouncement : 25.09.2020 O R D E R
For Appellant: Shri K. Gopal, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 143(3)Section 147Section 148Section 54ESection 88E
88E is unjustified and the same may be deleted.
5. The Appellant craves leave to add, alter, rescind or amend any of the above grounds of appeal.”
3. The assessee has challenged the order of Ld. CIT(A) on legal issue as well as on merit. First of all ,we are adjudicating the legal ground first which is ground No.2
