ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowed the sum of "44,54,80,402/-. Addition on account of 100% depreciable asset. During the 48. previous year relevant to assessment year under consideration, assessee company made claim for reduction of 100% depreciation ITA Nos.2280-83 /2018 :- 55 -: on the mines internal road for "10,77,65,497/-. Work for laying road was given to one contractor M/s. Simplex

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowed the sum of "44,54,80,402/-. Addition on account of 100% depreciable asset. During the 48. previous year relevant to assessment year under consideration, assessee company made claim for reduction of 100% depreciation ITA Nos.2280-83 /2018 :- 55 -: on the mines internal road for "10,77,65,497/-. Work for laying road was given to one contractor M/s. Simplex

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block period, this Tribunal found that the order passed by the Assessing Officer is barred by limitation. This Tribunal had no occasion to go into the merit of the disallowance

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the AO shall assess or reassess the total income in respect of each assessment year, falling within such six assessment years. The second proviso makes the intention

MRS. K.RESHUMA,CHENNAI vs. DCIT, CHENNAI

In the result, all the appeals of the assessee is allowed and appeal of the revenue in ITA No

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeassessment Year: 2006-07

block period under Section 153A of the Act. 6. Referring to the assessment year 2005-06, 2006-07 and 2007-08, the learned counsel for the assessee submitted that the assessment proceeding for assessment years 2005-06, 2006-07 and 2007-08 was pending on the date of search. The first addition made by the assessing officer is disallowance

DR.K.VANITHA,CHENNAI vs. DCIT, CHENNAI

In the result, all the appeals of the assessee is allowed and appeal of the revenue in ITA No

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeassessment Year: 2006-07

block period under Section 153A of the Act. 6. Referring to the assessment year 2005-06, 2006-07 and 2007-08, the learned counsel for the assessee submitted that the assessment proceeding for assessment years 2005-06, 2006-07 and 2007-08 was pending on the date of search. The first addition made by the assessing officer is disallowance

DR.K.VANITHA,CHENNAI vs. DCIT, CHENNAI

In the result, all the appeals of the assessee is allowed and appeal of the revenue in ITA No

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeassessment Year: 2006-07

block period under Section 153A of the Act. 6. Referring to the assessment year 2005-06, 2006-07 and 2007-08, the learned counsel for the assessee submitted that the assessment proceeding for assessment years 2005-06, 2006-07 and 2007-08 was pending on the date of search. The first addition made by the assessing officer is disallowance

ACIT, CHENNAI vs. DR.K.VANITHA, CHENNAI

In the result, all the appeals of the assessee is allowed and appeal of the revenue in ITA No

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeassessment Year: 2006-07

block period under Section 153A of the Act. 6. Referring to the assessment year 2005-06, 2006-07 and 2007-08, the learned counsel for the assessee submitted that the assessment proceeding for assessment years 2005-06, 2006-07 and 2007-08 was pending on the date of search. The first addition made by the assessing officer is disallowance