LEAR AUTOMOTIVE INDIA P. LTD. ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE
ITA 554/PUN/2024[2016-17]Status: DisposedITAT Pune10 Oct 2025AY 2016-17
For Appellant: \nShri Dhanesh Bafna &For Respondent: \nShri Prakash L. Pathade
Section 143(3)Section 144C(13)Section 144C(5)
reassessed\nRs.42,04,70,990/- by the Ld. AO vide draft assessment order passed u/s\n143(3)/254 r.w.s. 144B r.w.s. 144C(1) dated 31.03.2023 which was\nchallenged by the assessee by filing objections before the Ld. DRP.\n2.3 Before the Ld. DRP, the assessee raised the following objections\npertaining to allocation of RHQ charges :\n1.\n“6.1. Issue