EATON POWER QUALITY PRIVATE LIMITED PUDUCHERRY vs THE DEPUTY COMMISSIONER OF INCOME TAX PUDUCHERRY

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2025 Supreme(Online)(ITAT) 24941

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
EATON POWER QUALITY PRIVATE LIMITED PUDUCHERRY – Appellant
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX PUDUCHERRY – Respondent

आयकर अपीलीय अिधकरण, ’डी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी अिमताभ शु(cid:24)ा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.231/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2021-22 M/s. Eaton Power Quality Pvt. Ltd., v. The DCIT, No.2, EVR Street, Sedarpet, Circle-1, Puducherry-605 111. Puducherry.

[PAN: AAACC 6943 R (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.Vishal Kalra, Advocate (Virtual)

(cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr. ARV Sreenivasan, CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 25.09.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 18.12.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the final assessment order dated 28.11.2024 which was passed vide DIN No.

ITBA/AST/S/143(3)/2024-25/1070773150(1) for AY 2021-22.

2. The assessee has, inter-alia, raised the legal ground assailing the final assessment order framed u/s.143(

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2025 Supreme(Online)(ITAT) 24941

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)EATON POWER QUALITY PRIVATE LIMITED PUDUCHERRY – AppellantVersusTHE DEPUTY COMMISSIONER OF INCOME TAX PUDUCHERRY – Respondent

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
EATON POWER QUALITY PRIVATE LIMITED PUDUCHERRY – Appellant
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX PUDUCHERRY – Respondent