ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

natural justice would be nullity in law. 7. The Appellant craves leave to file additional grounds/arguments at the time of hearing.” 12. The first issue that came up for our consideration from ground no. 2 of assessee appeal is addition towards sale of farmer’s security cards. The facts with regard to impugned dispute are that, as per director

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

justice. (B)The Ld. CIT(A) ought to\nhave appreciated the fact that Ld. AO erred in applying the tax of 10\nand 22.5 percentage relating to royalty and fee for technical services\nrespectively and charged interest without appreciating the nature of\nbusiness of the assessee which is incorrect and bad in law\n3. Without prejudice to above

DR. THIRUVENGADAM PRITHVIRAJ,,CHENNAI vs. ACIT, NCC-1,, CHENNAI

In the result, appeal filed by the assessee for both

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.No.852 & 853/Chny/2020 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) Dr.Thiruvengadam Prithviraj, Vs The Assistant Commissioner Of 3, 3Rd Street, Income Tax, Dr.Radhakrishnan Salai, Mylapore Non-Corporate Circle-1 Chennai-600 004. Chennai-34. Pan: Agupp 5656M (अपीलाथ"/Appellant) (""यथ"/Respondent)

natural justice and thus renders the order passed a nullity. In ITA No.127/CIT(A)- 2/2018-19 order dt. 22.08.2019 w.r.t. Appellant’s assessment for AY 2011-1 2, the CIT (Appeals) held the recording of sworn statement without notice to Appellant and opportunity to cross-examine is a serious flaw, wherein the Assessing Officer herein had relied upon the very same

DR. THIRUVENGADAM PRITHVIRAJ,,CHENNAI vs. ACIT, NCC - 1,, CHENNAI

In the result, appeal filed by the assessee for both

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.No.852 & 853/Chny/2020 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) Dr.Thiruvengadam Prithviraj, Vs The Assistant Commissioner Of 3, 3Rd Street, Income Tax, Dr.Radhakrishnan Salai, Mylapore Non-Corporate Circle-1 Chennai-600 004. Chennai-34. Pan: Agupp 5656M (अपीलाथ"/Appellant) (""यथ"/Respondent)

natural justice and thus renders the order passed a nullity. In ITA No.127/CIT(A)- 2/2018-19 order dt. 22.08.2019 w.r.t. Appellant’s assessment for AY 2011-1 2, the CIT (Appeals) held the recording of sworn statement without notice to Appellant and opportunity to cross-examine is a serious flaw, wherein the Assessing Officer herein had relied upon the very same

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect

M/S. PRIME INDIAN HOSPITALS P. LTD.,,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

natural justice should be reckoned as nullity in law. 3. The CIT (Appeals) failed to appreciate that having not granted sufficient opportunity of hearing while the Appellant had responded to the notices issued in fixing the hearing in the above matter, the impugned order passed in sustaining the intimation/order passed by the Assessing Officer mechanically was wrong, erroneous, unjustified, incorrect