EAST COAST CONSULTANTS AND INFRASTRUCTURE LTD.,CHENNAI vs. ACIT COMPANY CIRCLE II(1), CHENNAI
In the result, all the appeals filed by the assessee are dismissed
ITA 3107/CHNY/2018[2003-04]Status: DisposedITAT Chennai05 Jan 2022AY 2003-04
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3107, 3108, 3109 & 3110/Chny/2018 िनधा"रण वष"/Assessment Years: 2003-04, 04-05, 05-06 & 2008-09 M/S. East Coast Consultants The Assistant Commissioner Of & Infrastructure Ltd., Vs. Income Tax, “Bukharia Buildings”, No. 4, Company Circle Ii(1), Moores Road, Chennai 600 006. Chennai 600 034. [Pan:Aaace9097J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri R. Boopathi, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.12.2021 घोषणा की तारीख /Date Of Pronouncement : 05.01.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 30.08.2018 Relevant To The Assessment Years 2003-04 & 2005-06, Order Dated 29.08.2018 For The Assessment Year 2004-05 & Order Dated 31.08.2018. I.T.A. No. 3107/Chny/2018 [Ay: 2003-04] 2. The Grounds Raised By The Assessee Are Extracted As Under:
For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri R. Boopathi, JCIT
Section 143(3)Section 148
reopening of assessment and second ground relates to allowability of depreciation. So far as reopening of assessment is concerned, the Assessing