MS. SHREE WAHEGURU FASHIONS PVT. LTD.,RING ROAD, SURAT vs. PCIT , AAYAKAR BHAVAN, SURAT
In the result, appeal of the assessee is allowed
ITA 402/SRT/2024[2020-21]Status: DisposedITAT Surat03 Apr 2025AY 2020-21
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)
Section 132Section 132(4)Section 143(2)Section 144Section 147Section 263
Transfer Pricing Officer, as the case may be,]
is erroneous in so far as it is prejudicial to the interest of the revenue, he may, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, [including,-
(i)
An order enhancing or modifying the assessment