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Section 2634 Section 143(3)2

BARCLAYS BANK PLC,MUMBAI vs. CIT (INTERNATIONAL TAXATION)-RANGE-1, MUMBAI

In the result, the appeal by the assessee stands partly allowed

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

Pricing Officer (TPO). The TPO vide order under section 92CA of the IT Act 1961, has not proposed any adjustments. Thereafter, assessment order u/s 143(3) r.w.s I44C(13) of the I.T. Act was passed by the AO on 27.09.2017 on total income of Rs 1,396051,319/-. 5. On these background, Ld. CIT observed as under :- “On examination