IN THE ITAT, DELHI BENCH
O.P. KANT, A.M. & SUCHITRA KAMBLE, J.M.
Kapoor Watch Company (P) Ltd. v. ACIT
I.T.A. No. 889/Del/2020
5 January, 2021
In favour of Assessee.
Appellant by: Gautam Jain, Adv & Lalit Mohan, CA
Respondent by: Sohail Malik, Sr. DR
Suchitra Kamble, J.M.
This appeal is filed by the assessee against the Order, dated 16-1-2020 passed by Commissioner (Appeals)-38, Delhi for assessment year 2011-12.
2. The grounds of appeal are as under :--
1. That Order, dated 30-3-2018 under section 201(1)/201(1A) of the Act for the financial year 2010-11 was barred by limitation and therefore deserved to be quashed as such.