HANEDA TRADING AND CONSTRUCTION SDN BHN,WEST MALAYSIA vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-1(2), CHENNAI
In the result, both the appeals filed by the assessee are allowed
ITA 2073/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15
Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1072 & 2073/Chny/2024 िनधा"रण वष"/Assessment Year:2014-15 Haneda Trading & The Deputy Commissioner Construction Sdn Bhd, Vs. Of Income Tax, Suite 10-01 Subang Square, Circle 1(2), Corporate Tower, Chennai. 47500, Jalan Ss, 15/4G, Subang Jaya Selangor, West Malaysia Pan: Aagch 2363G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025
For Appellant: Shri Arjun Raj, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 144(1)(a)Section 144CSection 144C(13)Section 148Section 154Section 250Section 56(2)(vii)
Section 144C(13) of the Act for the purpose of completing the assessment proceedings.
4. Aggrieved by the final reassessment order, assessee filed appeal before the First Appellate Authority on 13.03.2023 and also ITA No.1072 & 2073/CHNY/2024
as an abundant caution filed appeal before the Tribunal on 26.07.2023. The appeal filed before the ITAT was dismissed in ITA
No.859/CHNY/2023 (order dated
