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
ITA 42/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Apr 2023AY 2017-18
Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 142(1)Section 143(2)Section 270ASection 80Section 80ISection 92BSection 92C
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