Search: penalty u/s 271

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Section 2(22)(e)6 Section 404 Section 250(6)2 Section 69C2 Section 143(2)2 Section 143(3)2 Deemed Dividend2 TDS2 Disallowance2

TVH ENERGY RESOURCES PVT LTD.,CHENNAI vs. DCIT CENTRAL CIRCLE 1(2), CHENNAI

In the result the appeal of the assessee is allowed and the appeal of the Revenue is allowed for statistical purposes

ITA 3183/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Nov 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri B. Srinivasa Rao, CITFor Respondent: 14.08.2018

Section 143(2)Section 143(3)Section 2(22)(e)Section 250(6)Section 40Section 69C

Section 69C of the Act.. 6.1 Before the Ld.CIT(A) the assessee had made submission that it had neither incurred such cash expenditure nor made such cash payment to sub-contractors. However the Ld.CIT(A) upheld the order of the Ld.AO by observing as under:- While dealing with similar issue for the A.Y.2011-12 in ITA No. 196/16-17 dated

TVH ENERGY RESOURCES PVT LTD.,CHENNAI vs. DCIT CENTRAL CIRCLE 1(2), CHENNAI

TVH ENERGY RESOURCES PVT LTD.,CHENNAI vs. DCIT CENTRAL CIRCLE 1(2), CHENNAI

ACIT CENTRAL CIRCLE 1(2), CHENNAI vs. TVH ENERGY RESOURCES PRIVATE LIMITED, CHENNAI