ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI
In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos
ITA 717/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18
Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &
For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A
132 incriminating material justifying the re-opening of the assessments for six previous years is found that the invocation of Section 153A qua each of the AYs would be justified." At Para 60 of the judgment, referring to the earlier decisions held that : "In Kabul Chawla (supra), the Court also took note of the decision of the Bombay High Court
