CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE
ITA 1252/PUN/2025[2018-19]Status: DisposedITAT Pune30 Jul 2025AY 2018-19
Bench: Shri R. K. Panda & Ms. Astha Chandra
Section 115JSection 135Section 142(1)Section 143(3)Section 263Section 37(1)Section 80G
144C (13) of the Act dated 29.07.2022 is
prejudicial to the interests of revenue. Thus, both the conditions specified under
section 263 of the Act are satisfied in this case and it is a fit case to invoke
provisions of the said section. In view of the above, the assessment order dated
29.07.2022 for the A.Y. 2018-19 is hereby