ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

reassessment was held to be valid. In the case of Convergys Customer Management v. Asst. DIT, (2013) 357 ITR 177 (Del), where there being prima facie material in the possession of the Assessing Officer to form a tentative belief that section 9(1)(i) held attracted, said reason by itself constituted a relevant ground to reopen the assessment

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1, , HOSUR vs. UTHANGARAI SRI VIDYA MANDIR EDUCAIONAL AND SOCIAL WELFARE TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE - 1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST, , KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,KRISHNAGIRI vs. ACIT CIRCLE-1, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1,, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1, , HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result