ACIT, CHENNAI vs. M/S. SGP EXIM PVT. LTD., CHENNAI
In the result, appeal filed by the revenue is dismissed
ITA 2005/CHNY/2019[2012-13]Status: DisposedITAT Chennai02 Dec 2022AY 2012-13
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2005/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13 Deputy Commissioner Of M/S. S.G.P. Exim Pvt Ltd., Income Tax, V. No. 68, Cathedral Road, Corporate Circle 6(1), Goapalapuram, Chennai. Chennai – 600 086. [Pan: Aabcs-0551-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022
For Appellant: Shri. P. Sajit Kumar, JCITFor Respondent: Shri. G. Baskar, Advocate
Section 143(3)Section 147Section 37Section 50CSection 50C(1)Section 55Section 55A
55A(b)(1) or the Act applies to the assessee's case, When no reference was made to the DVO and the addition had been made under section 50C of the Act by the AO.
4. For these and other grounds that may be adduced at the time of hearing, it is prayed that the order
