DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI
In the result, appeal filed by the Revenue for Asst
ITA 2409/CHNY/2019[2013-14]Status: DisposedITAT Chennai09 Jun 2021AY 2013-14
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P
For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68
12A) and section 44AA. The judicial analysis of books of account and the dictum given by the Bombay High Court in case of Sheraton Apparels v. ACIT [2002] (256 ITR 20) (Bom.), leaves no room for any possible doubt that credit in bank account simply or any other raw information available to Assessing Officer cannot be loosely called as books