M/S. T vs. Auto Assist (India) Ltd., Chennai
In the result, the appeal of the Assessee in I
ITA 1734/CHNY/2019[2016-17]Status: DisposedITAT Chennai06 May 2022AY 2016-17
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
For Appellant: Mr. N.V. Balaji, AdvocateFor Respondent: Mr. ARV. Sreenivasan, Addl. CIT
Section 143(3)Section 199
…s. H. Farid Ahmed and Sons [1976] 1 SCC 245). A piece of :: 12 :: I.T.A. No.1734/Chny/2019 subordinate legislation should be read in the light of the statutory scheme of the Act. (Bombay Dyeing and Mfg. Co. Limited Vs. Bombay Environmental Action Group [2006] 3 SCC 434). Rules made for carrying out the purposes of the Act cannot be so framed as not to carry out the purposes of the Act, and cannot be in conflict therewith. (Laghu Udyog Bharati Vs. Union of India [1999] 105 Taxmann 630 (SC)). An expression used in a rule must, unless there is anything repugnant in the subject or context, have the same meaning as is…
