ACIT, Chennai vs. M/S. Neyveli Lignite Corporation Ltd., Neyveli
In the result, the Revenue’s appeals in ITA Nos
ITA 222/CHNY/2009[2000-01]Status: DisposedITAT Chennai26 Jun 2015AY 2000-01
Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 374/2004, 529/2006 & 222/2009 "नधा"रण वष" /Assessment Years : 2001-02, 2002-03 & 2000-01. The Assistant Commissioner Vs. M/S. Neyveli Lignite Of Income Tax, Corporation Ltd, Company Circle Iv(4), Neyveli 607 801. Chennai
For Respondent: Shri. E.S. Nagendra Prasad
Section 31Section 37
…nt though assessment was completed u/s143(3) of the Act. The ld. Departmental Representative also relied on the judgment of High Court of Rajasthan in the case of Pushtikar Laghu Vyaparik Pratishthan Bachat Evam Sakh Sahkari Samiti Ltd vs. Union of India, 249 CTR 73 (Raj). Further, he relied on the order of the Tribunal in the case of M/s. MRF Ltd vs. DCIT in ITA Nos. 1374 to 1377/Mds/2010 for the assessment years 2002-03, 2004-05, 2006-07 & 2007-09, dated 11.03.2011. 13. We have heard both the parties and perused the material on record. In this case, the contention of the assessee counsel is that the noti…