DCIT CENTRAL CIRCLE 1, COIMBATORE vs. DRS INDUSTRIES LTD., COIMBATORE
In the result the appeal of the Revenue is dismissed and the cross objections of the assessee are allowed in its favour
ITA 2731/CHNY/2017[2012-13]Status: DisposedITAT Chennai01 Jun 2018AY 2012-13
Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकर अपील सं./I.T.A.No.2731/Chny/2017 (िनधा"रण वष" / Assessment Year: 2012-13) The Dcit, Vs M/S. Drs Industries Pvt. Ltd., Central Circle 1, 1321, Avinashi Road, Peelamedu, Coimbatore Coimbatore – 641 062. Pan: Aabcd0553B (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.17/Chny/2018 (In Ita No. 2731/Chny/2017) M/S. Drs Industries Pvt. Ltd., Vs The Dcit, 1321, Avinashi Road, Peelamedu, Central Circle 1, Coimbatore – 641 062 Coimbatore Pan: Aabcd0553B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. R. Anitha, Jcit राज"व क" ओर से /Revenue By : Shri G. Ramaswamy, Ca िनधा"रती क" ओर से /Assessee By : 10.04.2018 सुनवाई क" तारीख/Date Of Hearing : 01.06.2018 घोषणा क" तारीख /Date Of Pronouncement
For Appellant: 10.04.2018For Respondent: Shri G. Ramaswamy, CA
Section 143(1)Section 143(2)Section 143(3)Section 250(6)Section 37Section 40
…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2731/Chny/2017 (िनधा"रण वष" / Assessment Year: 2012-13) The DCIT, Vs M/s. DRS Industries Pvt. Ltd., Central Circle 1, 1321, Avinashi Road, Peelamedu, Coimbatore Coimbatore – 641 062. PAN: AABCD0553B (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.17/Chny/2018 (in ITA No. 2731/Chny/2017) M/s. DRS Industries Pvt. Ltd., Vs The DCIT, 13…