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47 results for “reassessment”+ Section 233clear

Sorted by relevance

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Key Topics

Addition to Income29Section 14827Section 14722Section 14A22Disallowance20Section 143(3)18Reassessment14Section 26313Section 4713Depreciation

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 567/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri M.V.Swaroop, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 119(2)(b)Section 139(1)Section 139(5)Section 147Section 148Section 148ASection 149Section 54ESection 54F

section 148. The Counsel also referred to case laws of Rajeev Bansal vs. Union of India of High Court of Allahabad (453 ITR 153) and Rasikbhai Dhaiyabha Chauhan v. ACIT of High Court of Gujarat (151 Taxmann.com 310) in support of his contentions. It is also stated that on a similar issue the jurisdictional High Court in W.P.Nos

Showing 1–20 of 47 · Page 1 of 3

13
Reopening of Assessment11
Deduction10

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

reassessment proceedings 3 Notice under section 148 of the Act dated March 31, 2022, 132 issued by the Ld. AO 4 ROI filed on April 28, 2022, in response to notice under section 133 148 of the Act 5 Submission dated June 20, 2022, filed with the Ld. AO in 206 response to the notice under section

M.R.PRASAD,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1219/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

M.R.PRASAD,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1218/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

S.DEVENDRAN,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1221/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

S.DEVENDRAN,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1220/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

PRAKASH,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1223/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

PRAKASH,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1222/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

section 148 of the Act, and pointing out that ld. Assessing Officer was not sure whether income escaped assessment was more than "1,00,000/-. As per the assessees, the reopening was purely based on presumptions and reasons recorded were vague. Assessees also alleged that there was no live link between reasons recorded and formation of believe for escapement

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 512/CHNY/2015[2010-2011]Status: DisposedITAT Chennai25 Jun 2015AY 2010-2011

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

233, Madras High Court in the cases of M/s. Simpson & Co. Ltd., (supra) M/s. Beach Minerals Company Ltd. cited (supra), he confirmed the order of the Assessing Officer in making the disallowance of "9,53,58,713/- u/s. 14A of the IT Act. Against this, the assessee is in appeal before us. 5. We have heard both the parties

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 513/CHNY/2015[2011-2012]Status: DisposedITAT Chennai25 Jun 2015AY 2011-2012

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

233, Madras High Court in the cases of M/s. Simpson & Co. Ltd., (supra) M/s. Beach Minerals Company Ltd. cited (supra), he confirmed the order of the Assessing Officer in making the disallowance of "9,53,58,713/- u/s. 14A of the IT Act. Against this, the assessee is in appeal before us. 5. We have heard both the parties

ACIT, CHENNAI vs. M/S. M CT M GLOBAL INVESTMENTS P. LTD., CHENNAI

In the result, while the assessee’s appeals in I

ITA 1954/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

ACIT, CHENNAI vs. M/S M.CT.M.GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

ITA 1438/CHNY/2009[2001-02]Status: DisposedITAT Chennai21 Oct 2016AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

M.CT.M. GLOBAL INVESTMENTS P LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

ITA 1936/CHNY/2012[2009-10]Status: DisposedITAT Chennai21 Oct 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

M/S M.CT.M. GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

ITA 456/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

M.CT.M.GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

ITA 115/CHNY/2012[2008-09]Status: DisposedITAT Chennai21 Oct 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

ACIT, CHENNAI vs. M/S. MCTM GLOBAL INVESTMENTS PVT LTD., CHENNAI

In the result, while the assessee’s appeals in I

ITA 1285/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

ACIT, CHENNAI vs. M/S. M.CT. M GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

ITA 1465/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

ACIT, CHENNAI vs. M/S. M.CT.M.GLOBAL INVESTMENTS PVT. LTD., CHENNAI

In the result, while the assessee’s appeals in I

ITA 1654/CHNY/2009[2006-07]Status: DisposedITAT Chennai21 Oct 2016AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

M.CT.M.GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

ITA 1102/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment

M/S M.CT.M. GLOBAL INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, while the assessee’s appeals in I

ITA 1873/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment