GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON
ITA 1633/PUN/2017[2008-09]Status: DisposedITAT Pune29 Apr 2025AY 2008-09
Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09
For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath Murkunde
Section 143(3)
264 ITR 254 (Gau) and Pr.CIT v.Paradise Inland Shipping (P.) Ltd. [2017] 400 ITR 439 (Bombay)).
9. The hon'ble Delhi High Court in its judgment in the case of MOD
Creations (P) Ltd. v. ITO (354 ITR 282 (Del)], has addressed this important question very aptly and has held that,
"A mere bald assertion by the A.O. that