DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. MARSH FINCOM PVT. LTD., MUMBAI
In the result, the appeal filed by the Revenue stands dismissed
ITA 1342/PUN/2023[2010-11]Status: DisposedITAT Pune13 Aug 2024AY 2010-11
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1342/Pun/2023 िनधा"रण वष" / Assessment Year: 2010-11 Dcit, Aurangabad. Vs. Marsh Fincom Pvt. Ltd., 9Th Floor, Gold Crest, Ns Road No.10, Jvpd Scheme, Vile Parle (W), Mumbai- 400049. Pan : Aabck0760B Appellant Respondent Assessee By : Shri Deepak Shah Revenue By : Shri Sourabh Nayak Date Of Hearing : 26.06.2024 Date Of Pronouncement : 13.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 07.09.2023 Passed By Ld Cit(A)-12, Pune For The Assessment Year 2010-11. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Law & In Facts By Quashing Proceedings U/S. 153A In Respect Of Assessee Where The Assessee’S Case Was Covered Under Section 132 Of The Act Dated 20.08.2014. 2. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That The Ao Has Made
For Appellant: Shri Deepak ShahFor Respondent: Shri Sourabh Nayak
Section 132Section 132(4)Section 143(3)Section 153ASection 68
5, we find that the LD
CIT(A) has quashed the assessment passed u/s 153 A of the IT Act as per the discussion given in para 5.2 of page no.6 to 8 of the impugned order, the relevant discussion is reproduced as under :-
“5.2 I have considered the submissions filed by the appellant. Apart from making oral submissions
