GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

68,006/- was proposed to be added to the income of the assessee in the draft assessment order. In response to the same, the assessee filed objections before Ld DRP against the draft assessment order framed by the AO u/s 144C of the Income-tax Act. The Ld DRP-2 vide order dated 28/12/2021 in which directed