M/S. HL MANDO ANAND INDIA PVT. LTD.,KANCHEEPURAM vs. DCIT, CORP. CIRCLE-1(4), CHENNAI
The appeal of the assessee is allowed for statistical purposes
ITA 2088/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Mar 2026AY 2017-18
Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.2088/Chny/2025 िनधा#रण वष# /Assessment Year: 2017-18
For Appellant: Mr. Vikram Vijayaraghavan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 115JSection 142(1)Section 143(3)Section 144Section 144BSection 144B(1)(xi)Section 144B(1)(xix)Section 144B(1)(xvi)Section 250Section 35
this case, the Department has combined the Show Cause Notice as is contemplated under Section 144B(11) with the procedure under Section 144(1)(xiv) of the IT Act.
10. The proceedings cannot be short circuited particularly when the provisions are categorical notwithstanding the fact that the petitioner may have