Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore
In the result, the appeal filed by the assessee is allowed
ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2
For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A
…and the same are as under: 1. Alom Extrusions Ltd. (supra) 2. CIT v. Aimil Ltd. [2010] 321 ITR 508/188 Taxman 265 (Delhi); 3. CIT v. NispoPolyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 215 Taxman 597/34 taxmann.com 20 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 217 Taxman 64/35 taxmann.com 616 (Raj.) and 9. CIT v. Hemla E…
