EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE
Appeal is partly allowed in above terms
ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14
Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe
For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C
68, involving proceeding u/s.143(3) r.w.s.144C(13) of the I.T.ACT, 1961 ; in short "the Act.
Heard both the parties. Case file perused.
2. The assessee raises the following substantive grounds in the instant appeal.
―1. That on facts and circumstances of the case and in law, the AO erred in assessing the income of the Appellant under the normal provisions
