2025 (8) TMI 1730

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....or the Appellant : Shri Nageshwar Rao, Adv. For the Respondent : Shri Om Prakash, Sr. DR. ORDER PER MANISH AGARWAL, AM : The assessee has filed Miscellaneous Application under section 254(2) of the Income Tax Act, 1961 ("the Act") against the appellate order passed by the Tribunal in ITA No. 3945/Del/2024 order dated 30.05.2025 for the Assessment Year 2020-21 under section 254(1) ....

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....urther reliance placed on the judgement of Hon'ble Supreme Court in the case of S. Nagaraj and Ors. vs State of Karnataka & Ors. [1993] Supp. (4) SCC 595 wherein it is held was that "technicalities cannot come in the way of doing justice by correcting errors and it is legal and constitutional obligation of the Court to set it right buy recalling its order." He thus, prayed accordingly. 3. On th....

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....ded to argue on the merits of the case. From the records, it is seen that the assessee has not withdrawn Ground No. 1. Moreover, in the written synopsis filed before us, a brief submission is made in respect of Ground of appeal No. 1 taken by the assessee which reads as under:- GROUND NO. 1: ASSESSMENT TIME BARRED IN ABSENCE OF VALID REFERENCE ΤΟ ΤΡΟ ....

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....uthorised to perform functions of providing technical assistance for transfer pricing. Further delegation by one TPO (Technical Unit under faceless regime) to TPO (erstwhile physical assessment regime) is not permissible on a plain reading of provisions of Act. 9. Appellant bona fide believes that it would succeed on this jurisdictional challenge itself. However, since repeated adjournmen....