K Gopal Raj, Hyd, Hyderabad vs. DCIT, Cen.Circle-1(3), Hyd, Hyderabad
In the result, appeal of the assessee in ITA No
ITA 773/HYD/2017[2009-10]Status: DisposedITAT Hyderabad15 Feb 2019AY 2009-10
Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.
For Appellant: Shri K.C. DevdasFor Respondent: Esther N. Hangal
Section 132Section 143(3)
…rection for the other AYs. In this regard, he relied on the following case laws: 1. Rajinder Nath Vs. CIT, [1979] 120 ITR 14 (SC) 2. ITO Vs. Murlidhar Bhagwan Das (SC) [1964] 52 ITR 335 3. Computer Science Corporation of India (P) Ltd. Vs. Addl. CIT, [2014] 268 CTR 110 (MP) 4. Munjal Showa Ltd. Vs. DCIT, [2016] 382 ITR 555 (Del.) Further, he submitted that there is no link with the tangible material for the reopened assessment for AY 2009-10. For this proposition, he relied on the judgment in the case of CIT Vs. Kelvinator India Ltd. 320 ITR 561 (SC). 6.1 With regard to merits of the case, ld. AR submitted tha…