Texmo Induustries, Coimbatore vs. ACIT-4, Coimbatore
In the result, the appeals filed by the assessee in ITA Nos
ITA 566/CHNY/2021[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
For Appellant: Shri K. Vignesh, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 14ASection 154Section 2(11)Section 263Section 50
…(Raj) 255 : (1984) 174 ITR 346 (Raj) : TC 33R.300 approved; CIT vs. London Mac hinery Company (1979) 10 CTR (All) 301: (1979) 117 ITR 111 (All) : TC 33R.288 impliedly overruled; CIT vs. Brijmohn Das Laxman Das (1979) 11 CTR (All) 243 : CTR (All) 243 : (1979) 117 ITR 121 (All) : TC 33R.289 set aside” Accordingly, we remit the issue in dispute to the file of AO to examine these facts and decide accordingly. This common ground in all these appeals is partly allowed for statistical purposes. 11. When a query was put to ld.counsel for the assessee, he stated that the AO has given appeal effect to the order of Tribun…