Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decision of the Tribunal including in the case of C.I.T. vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgement of Honโble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT; 223 ITR 480 (M.P.), we treat both the appeals of the assessee as un-admitted and dismiss the same.
Citation :
Emerson Process Management Power & Water Solutions India Pvt. Ltd., Windsor IT Park, Tower-A, Ground & 1st Floor, A-I, Sector-125, Noida โ 201 301 (PAN: AAACW 2693N) (Appellant) Vs. ACIT, Ward 18(3), New Delhi (Respondent)
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