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
ITA 715/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16
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) &
For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A
reassess.
4. The Assessment u/s. 153A should be based on seized material is not accepted by the Department, and issue still before Apex Court.
5. Brief facts are that the assessee trust is running a school namely Sri Vidya Mandir Matriculation Higher Secondary School which was started in 1987. During the relevant period i.e., from assessment year 2011-12 relevant
