2017:
17. I n these appeal the assessees have agi tated the acti on of
the CI T( Appeal s) in confi
computer and office equipment.
18. The coordinate bench in the case of Actis Advisers Pvt Ltd in ITA
No. 6390/DEL/2012 has held
assessment order whi l e the Revenue has
chal l enged the acti on of the CI T( A) i n restori ng the matter
decision of the
Delhi Bench of the Tribunal in the case of Actis Global Services (P) Ltd. v.
ITO [2017] 81 taxmann.com 457 (Delhi
M/S Cengage Learning India Pvt. Ltd., ... vs Ito, New Delhi on 11 May, 2018
Ito, New Delhi vs Smt Meenu Sharma,, Delhi on 11 May, 2018
IN THE INCOME
recovered under the provisions of proviso ot section 11A of Central Excise Acty, 1944. There was proposal in the said show cause notice for imposition
bars the Assessi ng Offi cer from i ni ti ati ng
acti on u/s 147 to make the income of precedi ng years
2014,A.Y.09-10-dtd.10/4/15);Actis Global services
Pvt.Ltd.(ITA/6175/Del/2015,AY.11-12dated29/7/2016
Bangalore/06 and our own decision in case of Actis
Advisers Pvt. Ltd. ITA No. 6390/Del/2012, we hold that Choksi, Rites
and WAPCOS