ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA 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 371/CHNY/2020[2012-13]Status: DisposedITAT Chennai10 Apr 2024AY 2012-13
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
69 or any other section, can be made in the absence of any incriminating material seized during search. In the written submissions filed before the CIT(A), reference has been made to quite a few judgments of various High Courts and also the ITAT orders, which have reiterated this principle of law. The assessee invites your good attention to Paras