New Delhi Municipal Council v. Minosha India Ltd.

138 Taxmann.com 73Supreme Court of India2022#4133 most cited

What is New Delhi Municipal Council v. Minosha India Ltd. authority for?

The moratorium period under the Insolvency and Bankruptcy Code, 2016, will be excluded when calculating the limitation period for proceedings involving a corporate debtor. The Assessing Officer can seek re-institution of an appeal if the resolution process concludes.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

New Delhi Municipal Council v. Minosha India Ltd. · section 60(6) IBC · moratorium period exclusion · limitation for corporate debtor · appeal restoration · insolvency proceedings · corporate debtor limitation · IBC · IT Act · Supreme Court

Sections most often in play

Section 178(6)Section 250Section 14Section 143(3)Section 148Section 238Section 31Section 115JB

Issues it is cited on

section 178(6)section 33(5)section 14(1)(a)section 178section 238section 31(1)section 14(1)section 60section 52statutory duessection 31section 17

Judgments citing New Delhi Municipal Council v. Minosha India Ltd.

Vasan Health Care Private Limited, Chennai vs. ACIT-CC 2(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 265/CHNY/2021[AACCV7028E]Status: FixedITAT Chennai28 Nov 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Vasan Health Care Private Limited, Chennai vs. ACIT, CC-2(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 264/CHNY/2021[2014-15]Status: FixedITAT Chennai28 Nov 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Vasan Health Care P Ltd, Chennai vs. CIT(A)-18, Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 263/CHNY/2021[2013-14]Status: FixedITAT Chennai28 Nov 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Vasan Health Care P Ltd, Chennai vs. CIT(A)-18, Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 262/CHNY/2021[2012-13]Status: DisposedITAT Chennai28 Nov 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Vasan Health Care P Ltd, Chennai vs. CIT(A)-18, Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 261/CHNY/2021[2011-12]Status: DisposedITAT Chennai28 Nov 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Vasan Health Care P Ltd, Chennai vs. CIT(A)-18, Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 260/CHNY/2021[2010-11]Status: DisposedITAT Chennai28 Nov 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ Ita No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ Ita No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ Ita No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ Ita No.264/Chny/2021 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं./ Ita No.265/Chny/2021 (िनधा"रण वष" / Assessment Year: 2015-16) & आयकर अपील सं./ Ita No.266/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) Vasan Health Care Private Ltd. Acit-Cc 2(1) बनाम Flat No.5, Ff, Door No.10/12 Chennai Anu Shanthi Apartment, 4Th Cross Street / Vs. Cit Colony, Mylapore, Chennai - 600004 "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaccv-7028-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri Vijay J. Reddy (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri R. Mohan Reddy (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 28.11.2022 घोषणा की तारीख /Date Of Pronouncement : 28.11.2022

For Appellant: Shri Vijay J. Reddy (CA)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)- Ld. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.260/Chny/2021 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं./ ITA No.261/Chny/2021 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं./ ITA No.262/Chny/2021 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./ ITA No.263/Chny/2021 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं./ ITA No.264/Chny/20…

Trade Line Enterprises Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3534/CHNY/2018[2015-16]Status: DisposedITAT Chennai26 Oct 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/s. Trade Line Enterprises Pvt. Ltd. ACIT बनाम/ No.8, L and M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-5…

Trade Line Enterprises Pvt Ltd, Chennai vs. ACIT, Corp Cir-3(1), Chennai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3339/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Oct 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/S. Trade Line Enterprises Pvt. Ltd. Acit बनाम/ No.8, L & M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-5078-Q (अपीलाथ"/Appellant) : ( !थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.Ramakrishnan (Ca)- Ld. Ar !थ"कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: Shri B.Ramakrishnan (CA)- Ld. ARFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 14Section 178(6)Section 238Section 31

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3339/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.3534/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2015-16) M/s. Trade Line Enterprises Pvt. Ltd. ACIT बनाम/ No.8, L and M Century Plaza, Corporate Circle-3(1), Vs. Teynampet, Chennai-600 018. Chennai-600 034. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-5…