IN THE ITAT, DELHI BENCH

SHAMIM YAHYA, A.M. & CHALLA NAGENDRA PRASAD, J.M.

Honda Motorcycle & Scooter India (P) Ltd. v. ACIT

ITA No. 1523/Del./2022

22 August, 2023

Assessee by: Harpreet Singh Ajmani, Advocate, Manasvini Bajpai, Advocate

Revenue by: Rajesh Kumar, Commissioner-Departmental Representative

Shamim Yahya, A.M.

This appeal filed by the assessee is directed against the order of assessing officer passed pursuant to the directions of the Dispute Resolution Panel (DRP) for the assessment year 2017-18.

2. The grounds of appeal taken by the assessee read as under :--

'1. That on the facts and in the circumstances of the case and in law, the order passed by the assessing officer ('AO') under section 143(3) of the Income Tax Act, 1961 ('Act'), to the extent prejudicial to the Appellant, is bad in law and void ab initio.