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

disallowance made under Section 14A of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh and bring on record the purpose for which the investment was made in Balco and the relationship between the assessee and Balco and thereafter decide the issue afresh, in accordance with law, after

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

disallowance made under Section 14A of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh and bring on record the purpose for which the investment was made in Balco and the relationship between the assessee and Balco and thereafter decide the issue afresh, in accordance with law, after

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

disallowance made under Section 14A of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh and bring on record the purpose for which the investment was made in Balco and the relationship between the assessee and Balco and thereafter decide the issue afresh, in accordance with law, after

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

disallowance made under Section 14A of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh and bring on record the purpose for which the investment was made in Balco and the relationship between the assessee and Balco and thereafter decide the issue afresh, in accordance with law, after

P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI

In the result, appeal of the assessee in ITA

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance if any, which is needed u/s.40A(3) of ITA Nos.3397 & 3398/Mds/16 :- 6 -: the Act back to the file of the ld. Assessing Officer for consideration afresh in accordance with law. 8. Now, we take appeal of the assessee in ITA No.3398/Mds/2016. Ld. Counsel for the assessee submitted that levy of penalty 9. u/s.271B of the Act was not warranted

P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI

In the result, appeal of the assessee in ITA

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance if any, which is needed u/s.40A(3) of ITA Nos.3397 & 3398/Mds/16 :- 6 -: the Act back to the file of the ld. Assessing Officer for consideration afresh in accordance with law. 8. Now, we take appeal of the assessee in ITA No.3398/Mds/2016. Ld. Counsel for the assessee submitted that levy of penalty 9. u/s.271B of the Act was not warranted