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A.O. not to to demonstrate tax avoidance before invocation of TP provisions
Case Law Details
- Case Name
- Atul Ltd. Vs Assistant Commissioner of Income-tax, Range-1 (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Ahmedabad
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IN THE ITAT AHMEDABAD BENCH ‘D’
Atul Ltd.
Versus
Assistant Commissioner of Income-tax, Range-1
IT Appeal No. 3118 (Ahd.) of 2010
[Assessment Year 2006-07]
October 29, 2012
ORDER
Mukul Kr. Shrawat, Judicial Member
This is an appeal filed by the Assessee on Form No. 36B i.e ‘Memorandum of Appeal’ as prescribed u/s 253(1)(d) being a direct appeal emanating from the Assessment Order passed u/s 143(3) r.w.s.144C dated 22.10.2010. However, the chronology of the connected orders passed by the Revenue Authorities is as follows:-
1. T.P.O. order U/s 92 CA(3) dated 12.10.09....
