CIT v. Sun Engineering Works (P) Ltd.

198 ITR 297Supreme Court of India1992#61 most cited

What is CIT v. Sun Engineering Works (P) Ltd. authority for?

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

814

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Sun Engineering Works · 198 ITR 297 · Supreme Court 1992 · judgment interpretation · scope of decision · questions framed · judicial precedent · Section 147 · reassessment · income escaping assessment

Also reported as

64 Taxmann 442107 CTR 209

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 132Section 143(2)Section 143(1)Section 14A
Read the full judgment

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160section 23(2)

Judgments citing CIT v. Sun Engineering Works (P) Ltd.

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 610/HYD/2016[2013-14]Status: DisposedITAT Hyderabad15 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 609/HYD/2016[2012-13]Status: DisposedITAT Hyderabad15 Feb 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 608/HYD/2016[2011-12]Status: DisposedITAT Hyderabad15 Feb 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original…

DCIT, Central Cirlce-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturcture Ltd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 607/HYD/2016[2010-11]Status: DisposedITAT Hyderabad15 Feb 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original…

DCIT, Central Circle-2(1), Hyd, Hyderabad vs. Megha Engineering & Infrasturctures Limited, Hyd, Hyderabad

In the result, all the appeals of the revenue are dismissed

ITA 1375/HYD/2016[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 153ASection 2Section 80Section 80ISection 80l

…153 A is relatable to abated proceedings (i.e. those pending on the date of search) and the word 'reassess' to completed assessment proceedings". 4. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Sun Engineering Works Pvt Lt (198 ITR 297) and in the case of Chettinad Corporation Pvt. Ltd. Vs. CIT reported in (200 ITR 320) on the point that fresh claim of deductions cannot be made in reassessment proceedings. In the present case, the proceedings are in the nature of reassessment 8 I.T.A. No. 607/Hyd/16 and others Megha Engg. & Infrastructure Ltd. proceedings because the original…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…ended provision. Our view is fortified by the decision from Hon’ble Delhi High Court in Bawa Abhai Singh vs DCIT (2001) 117 taxman 12 and Rakesh Agarwal vs ACIT (1996) 87 taxman 306 (Del.). The Hon’ble Apex Court in CIT vs Sun Engineering works Pvt. Ltd. 198 ITR 297 (SC) clearly held that proceedings u/s 147 are for the benefit for the Revenue, which are aimed at gathering the ‘escaped income’. At the same time, we are aware that powers u/s 147 and 148 of the Act are not unbridled one as it is hedged with several safeguards conceived in the interest of eliminating room for abuse of this power by the AO. Ho…

Deputy Commissioner of Income Tax 8(1)(2), Mumbai vs. Sajjan India Ltd, Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12 are partly allowed as indicated above

ITA 4729/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit-8(1)(2) M/S Sajjan India Ltd., Room No. 651, 6Th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. Pan: Aaacs6498M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri S.L. Jain (Ca) Date Of Hearing : 29.01.2019 Date Of Pronouncement : 29.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri S.L. Jain (CA)
Section 143(3)Section 14ASection 254(1)Section 8D(2)(ii)

…10-1989 (1990) 182 ITR (st) 1 while arriving at the said decision that assessed income can fall below returned income in proceedings u/s 143(3) r.w.s. 143(2). The Hon‟ble Supreme Court decision in the case of CIT v. Sun Engineering Work Private Limited (1992) 198 ITR 297(SC) was in context of re-assessment proceedings initiated u/s 147 wherein Hon‟ble Supreme Court held that reassessment proceedings initiated u/s 147 are for the benefit of revenue and not the assessee, wherein the mandate is to bring to tax income which has escaped assessment while presently we are concerned with proceedings initiated u/s 143(3)…

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…R of the assessee submitted that a decision in a case is an authority for what it decides and not for what is logically deduced therefrom. For this he relied on the decision of Hon’ble Supreme Court in the case of Cit Vs. Sun Engineering Works Private Limited 198 ITR 297 (SC) where it was held that :- “It would be seen that whereas in the case of Anglo-French Textile Co. Ltd.'s case [1953] 23 ITR 82 (SC), the question as to the rights of an assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…R of the assessee submitted that a decision in a case is an authority for what it decides and not for what is logically deduced therefrom. For this he relied on the decision of Hon’ble Supreme Court in the case of Cit Vs. Sun Engineering Works Private Limited 198 ITR 297 (SC) where it was held that :- “It would be seen that whereas in the case of Anglo-French Textile Co. Ltd.'s case [1953] 23 ITR 82 (SC), the question as to the rights of an assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration…

DCIT, New Delhi vs. M/S. Flex Engineering Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2502/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…s of his income as discussed above.” 30. The assessee carried the matter before the CIT(A) and reiterated its claim of deduction u/s 80HHC of the Act and placed strong reliance on the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works 198 ITR 297 and Chettinad Corporation Pvt Ltd 200 ITR 320. 31. The CIT(A) was convinced with the claim of the assessee by holding as under: “I have gone through the above submissions of the appellant and have perused the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1128/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Jan 2019AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…s of his income as discussed above.” 30. The assessee carried the matter before the CIT(A) and reiterated its claim of deduction u/s 80HHC of the Act and placed strong reliance on the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works 198 ITR 297 and Chettinad Corporation Pvt Ltd 200 ITR 320. 31. The CIT(A) was convinced with the claim of the assessee by holding as under: “I have gone through the above submissions of the appellant and have perused the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1127/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…s of his income as discussed above.” 30. The assessee carried the matter before the CIT(A) and reiterated its claim of deduction u/s 80HHC of the Act and placed strong reliance on the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works 198 ITR 297 and Chettinad Corporation Pvt Ltd 200 ITR 320. 31. The CIT(A) was convinced with the claim of the assessee by holding as under: “I have gone through the above submissions of the appellant and have perused the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex…

Flex Engineering Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1126/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Jan 2019AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri M.P. RastogiFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…s of his income as discussed above.” 30. The assessee carried the matter before the CIT(A) and reiterated its claim of deduction u/s 80HHC of the Act and placed strong reliance on the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works 198 ITR 297 and Chettinad Corporation Pvt Ltd 200 ITR 320. 31. The CIT(A) was convinced with the claim of the assessee by holding as under: “I have gone through the above submissions of the appellant and have perused the AO's order and considered the facts and evidences on record and other judicial pronouncements on the issue. In view of the spirit of Apex…

Kamal Kishore Jaiswal, Dehradun vs. DCIT, Dehradun

In the result, the appeal of the assessee is dismissed

ITA 4724/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2007-08 Shri Kamal Kishore Vs. Dcit, Jaiswal, Central Circle, Dehradun 23/25, Pritam Road, Dehradun. Pan :Acdpk1166C (Appellant) (Respondent) Appellant By Shri Tarandeep Singh, Ca Respondent By Shri J.K. Mishra, Cit(Dr)

Section 132Section 139Section 153ASection 3Section 54Section 54F

…eedings and hence the assessment proceedings under section 153A are beneficial to the revenue. In other words the proceedings under section 153A are initiated to assess or reassess the undisclosed income. In the case of CIT v. Sun Engg. Works (P.) Ltd. [1992] 198 ITR 2971 Hon'ble Supreme Court has held that section 147 being for the benefits of the revenue and not for the assessee, assessee cannot be permitted to convert the reassessment proceedings into an appeal or revision in disguise and seek relief in respect of items earlier rejected or claimed relief in respect of items not claimed in the original assessme…

Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Guntur vs. The DCIT, Special Range Guntur, Guntur

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 and 1985-86 respectively) L.Sudha Bala Vs. Dy.Commissioner of L/R of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2nd Lane, Guntur [PAN : ACGPL2351P] (अपीलार्थी/ Appel…

Smt. L Sudha Bala, L/R of Late Sri L.Narsa Reddy, Guntur vs. The DCIT, Special Range Guntur, Guntur

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 and 1985-86 respectively) L.Sudha Bala Vs. Dy.Commissioner of L/R of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2nd Lane, Guntur [PAN : ACGPL2351P] (अपीलार्थी/ Appel…

DCIT, Cir-5(1), Kolkata vs. M/S Coal India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1347/KOL/2015[2007-08]Status: DisposedITAT Kolkata07 Dec 2018AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)Section 147Section 148Section 151

…and proviso to sub-section (1) to section 151, which is not based on facts and circumstances of the case. (2) That the ld. CIT(A) has erred in not considering the decision of the Hon’ble Supreme Court in the case of Sun Engineering Works P. Ltd., reported in 198 ITR 297. (3) That the issue of addition in the reassessment order u/s 147 has not been considered by the ld. CIT(A) in the judgment. 3. The assessee in the present case is a Public Sector Enterprises, which is engaged in the activities of mining and extraction of coal as also in managing the coal mining industry in the nationalized sector. The return of…

DCIT, Cir-5(1), Kolkata vs. M/S Coal India Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1346/KOL/2015[2006-07]Status: DisposedITAT Kolkata07 Dec 2018AY 2006-07

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)Section 147Section 148Section 151

…and proviso to sub-section (1) to section 151, which is not based on facts and circumstances of the case. (2) That the ld. CIT(A) has erred in not considering the decision of the Hon’ble Supreme Court in the case of Sun Engineering Works P. Ltd., reported in 198 ITR 297. (3) That the issue of addition in the reassessment order u/s 147 has not been considered by the ld. CIT(A) in the judgment. 3. The assessee in the present case is a Public Sector Enterprises, which is engaged in the activities of mining and extraction of coal as also in managing the coal mining industry in the nationalized sector. The return of…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…