DCIT 5(3)(1), MUMBAI vs. M/S SERCO BPO PVT. LTD., MUMBAI
In the result, the appeal filed by the revenue is dismissed and the CO filed by the assessee is dismissed as infructuous
ITA 2354/MUM/2022[2009-10]Status: DisposedITAT Mumbai27 Feb 2023AY 2009-10
Bench: Shri Om Prakash Kant & Shir Pavan Kumar Gadaledcit – 5(3)(1) Vs. M/S Serco Bpo Pvt Room No. 573, Ltd.(As Successor Of Aayakar Bhavan, Intelnet Global Service Mumbai – 400 020. Pvtltd),Teleperformance Tower, Plot Cst No. 1406-A/28, Mindspace, Goregaon (W), Mumbai -400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent Co No. 136/Mum/2022 [Arising Out Of 2354/Mum/2022] (A.Y: 2009-10) Teleperformance Global Vs. Dcit – 5(3)(1) Service Pvt Ltd(Earlier Room No. 573, Serco Bpo Pvt Ltd), Aayakar Bhavan, Teleperformance Tower, Mumbai – 400020. Plot Cst No. 1406-A/28, Mindspace, Goregaon(W) Mumbai- 400104. Pan/Gir No. : Aabcv2572L Appellant .. Respondent
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 148Section 68
depreciation) and the return of income was processed u/s 143(1) of the Act and Subsequently order u/s 143(3) r.w.s144C(1) of the Act determining the total income u/s 115JB of Rs. 90,99,78,259/- was passed on 28.01.2014. The Assessing Officer (A.O) after recording the reasons for reopening of assesseement has issued notice
