IN THE ITAT, MUMBAI BENCH

PRAMOD KUMAR, V.P. & AMARJIT SINGH, J.M.

Audi AG v. Dy. CIT

ITA No. 6363/Mum/2017

4 March, 2020

Appellant by: Rajan Vora, A.R

Respondent by: Sanjay Singh, D.R

Amarjit Singh, JM

The assessee has challenged the correctness of the DRP Order, dated 27-6-2017 in the matter of assessment under section 144C(13) of the Income Tax Act, 1961 relevant to assessment year of 2014-15. The assessee has assailed the following grounds :--

Based on the facts and circumstances of the case, AUDI AG (hereinafter referred to as the 'Appellant') craves leave to prefer an appeal against the order passed by the Deputy Commissioner of Income-tax (International Taxation) - 1(1)(2), Mumbai [hereinafter referred to as the 'assessing officer] under section 144C(13) read with section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), in pursuance of the directions issued by the Hon'ble Dispute Resolution Panel - I, (hereinafter referred to as the 'DRP') on the following grounds, each of which are without prejudice to one another :--