ARKHA SOLAR POWER PRIVATE LIMITED,RAJAHMUNDARY vs. DCIT-1 , KAKINADA
In the result, appeal of the assessee is allowed
ITA 92/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2017-2018
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.92/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2017-18) Arkha Solar Power Private Vs. Deputy Commissioner Of Limited, Income Tax-1, Elakolanu Village, 4Th Floor, Sri Deepthi Towers, Rangampeta, Rajahmundry, Main Road, Kakinada, Andhra Pradesh – 533294. Andhra Pradesh-533001. Pan: Aalca 4293K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Ms. Karishma R. Phatarphekar ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr
For Appellant: Ms. Karishma R. PhatarphekarFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 92C(1)
2) dated
28/08/2018 was duly served to the assessee through email.
Subsequently, notice U/s. 142(1) was issued from time to time
and served on the assessee. In response, the assessee submitted
details through ITBA portal. Considering the international
transaction entered into by the assessee, the Ld. AO made a
reference to the Ld. Transfer Pricing Officer [TPO] by ACIT
