SHRIDEVI PARK PRIVATE LIMITED,CHENNAI vs. ACIT COMPANY CIRCLE VI(4), CHENNAI

: Mr.G.Surya Narayanan, Adv. अपीलाथ. क1 ओर से/ Appellant by : Mr. Guru Bashyam, Addl. CIT /0यथ. क1 ओर से /Respondent by : 25.11.2019 सुनवाई क1 तार"ख/Date of Hearing : 25 .11.2019 घोषणा क1 तार"ख /Date of Pronouncement आदेश / O R D E R PER RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal filed by assessee is directed against appellate Order dated 27.02.2018 passed by learned Commissioner of Income Tax (Appeals)-15, Chennai (hereinafter called “the CIT(A)”), in for assessment Year (ay) 2003-04, the appellate proceedings before learned CIT(A) had arisen from assessment order dated 24.12.2007 passed by learned Assessing Officer (hereinafter called “the AO”) u/s.143(3) read with Section 147 of the Income-tax Act, 1961 (hereinafter called “the Act”). :- 2 -:

2. The grounds of appeal raised by assessee in memo of appeal filed with Income-Tax Appellate Tribunal, Chennai (hereinafter called “the Tribunal”) read as under:-

“1. The order of the commissioner of income tax (Appeals) in confirming the order of the assessing officer is highly illegal, improper, against the facts and circumstances of the case, against the material evidence on record, perverse and liable to be set aside.