A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU
In the result, the appeal of the assessee is allowed
ITA 2767/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jun 2025AY 2018-19
Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19
For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(9)Section 143(1)Section 143(2)Section 143(3)Section 264Section 44A
271A and 272A
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Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty.
Section 245 - Commissioners (Appeals) authorised to set off refund against tax remaining payable. Section 245A -
Inclusion of Commissioner (Appeals) as an income-tax authority for purposes of Chapter XIXA relating to settlement of cases.
AGT Electronics Ltd.
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