ACIT CIR.-1,, AURANGABAD vs. SKODA AUTO INDIA PVT. LTD., AURANGABAD
In the result, the Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed
ITA 39/PUN/2011[2003-04]Status: DisposedITAT Pune31 Dec 2018AY 2003-04
Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Assessment Year : 2003-04 Acit, Circle- 1, .......अपीलाथ" / Appellant Aurangabad. बनाम / V/S. Skoda Auto India Pvt. Ltd., Plot No.A1/1, Shendra Five Star Industrial Area, Midc, Aurangabad – 431201. ……""यथ" / Respondent Pan : Aaecs3749M C.O. No.38/Pun/2011 (Arising Out Of Ita No.39/Pun/2011) Assessment Year : 2003-04 Skoda Auto India Pvt. Ltd. (Saipl), A-1/1, Five Star Industrial Area, Midc, Shendra, Aurangabad. .......अपीलाथ" / Appellant Pan : Aaecs3749M बनाम / V/S. Acit, Circle- 1, ……""यथ" / Respondent Aurangabad. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad, Cit सुनवाई क" तारीख / Date Of Hearing : 19.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : There Are Cross-Appeals Under Consideration. The Assessee Filed A Cross Objection Vide C.O. No.38/Pun/2011 For The Assessment Year
For Appellant: Shri Nikhil PathakFor Respondent: Shri S. B. Prasad, CIT
Section 144CSection 156Section 274Section 92C
271(1)(c) along with the assessment order dated
29.12.2009 instead of draft assessment order and hence, since the procedure laid down in section 144C was not followed by the learned A.O., the assessment order passed be held invalid in law.
3]
Without prejudice to the above additional grounds of cross objection, the assessee company submits that the adjustment
