THE PERIA KARAMALAI TEA & PRODUCE CO.LTD.,COIMBATORE vs. THE DCIT, CORPORATE CIRCLE-1, COIMBATORE
In the result, the appeal filed by the assessee is dismissed
ITA 189/CHNY/2021[2014-15]Status: DisposedITAT Chennai08 Dec 2022AY 2014-15
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 147Section 148Section 263Section 263(2)Section 80I
condone the delay in filing of this appeal by assessee and admit the appeal for adjudication.
3. The only issue in this appeal of assessee is against the revision order passed by PCIT u/s.263 of the Act, assailing the revision order on the ground that the AO while framing reassessment order u/s.143(3) r.w.s. 147 of the Act, dated