In the result, both the appeals filed by the assessee and the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri Manjunatha. Gआयकर अपील सं./Ita No.784/Chny/2020 िनधा"रण वष" /Assessment Year: 2014-15 M/S. Susee Automotive (P.) Ltd., The Dy. Commissioner Of No.25, Tamilsangam Road, Vs. Income Tax, Madurai – 625 001. Corporate Circle-2, [Pan: Aaocs-8509-H] Madurai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.832/Chny/2020 िनधा"रण वष" /Assessment Year: 2014-15 The Dy. Commissioner Of M/S. Susee Automotive (P.) Ltd., Income Tax, Vs. No.25, Tamilsangam Road, Corporate Circle-2, Madurai – 625 001. Madurai. [Pan: Aaocs-8509-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri S.R. Karuppusamy, Cit सुनवाई क" तारीख/Date Of Hearing : 31.05.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.07.2023

E R Per Mahavir Singh, Vice President : These cross appeals, by the assessee and the Revenue, are arising out of the orders of Commissioner of Income Tax (Appeals)-1, ITA Nos.784 & 832Chny/2020 :- 2 -: Madurai [hereinafter [hereinafter “CIT(A)”] in ITA No.190/2016-17 dated 03-03-2020. The Assessments were framed by Income Tax Officer, Non Corporate Ward-3, Chennai