ILJIN AUTOMOTIVE PRIVATE LIMITED,,KANCHIPURAM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI
In the result, appeals filed by the assessee are allowed
ITA 1496/CHNY/2024[2018-19]Status: DisposedITAT Chennai26 May 2025AY 2018-19
Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha
Section 143(3)Section 154Section 154(3)
Therefore, the same is rejected.
11. As noted in the cases in hand, there is per-se violation of natural
justice incorporated in section 155(3) and therefore, we are inclined to
set aside the impugned rectification order passed by the AO dated
19.02.2021 for AY 2016-17; order dated