M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

u/s 147. 5. Before us, the ld.counsel for the assessee Shri J. Prabakar, FCA, first of all argued that CIT(A) has erred while holding that the impugned order of the AO i.e., the speaking order is not order passed u/s.147 of the Act and that an appeal against such order is legally untenable in the given facts and circumstances

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed