DR. AGARWALS HEALTH CARE LIMITED ,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX -1, CHENNAI
In the result, both the appeals filed by the assessee are allowed
ITA 1408/CHNY/2024[2018-19]Status: HeardITAT Chennai01 Aug 2024AY 2018-19
Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1407 & 1408/Chny/2024 िनधा"रण वष"/Assessment Years:2017-18 & 2018-19 Dr. Agarwals Health Care The Principal Commissioner Limited, Vs. Of Income Tax-1, 3Rd Floor, Buhari Towers, Chennai. No.4, Moores Road Off Greams Road, Nungambakkam, Chennai – 600 006. Pan: Aadcd 4418M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Sivaraman, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 01.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 01.08.2024
For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 10(34)Section 111ASection 143(1)Section 143(3)Section 14ASection 263
111A iv.
Income from house property v.
Reduction in profit due to ICDS vi.
International transaction(s) vii.
Cash deposit during demonetisation period
The AO completed assessment and passed order u/s.143(3) r.w.s.
143(3A) & 143(3B) of the Act vide order dated 05.04.2021. Subsequently, the PCIT issued show-cause notice for revising the assessment u/s.263 of the Act vide
