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102 results for “reassessment u/s 147”+ Section 160clear

Sorted by relevance

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Key Topics

Section 14871Section 14766Section 143(3)47Section 246A33Addition to Income31Reopening of Assessment26Section 271(1)(c)20Section 153A17Section 153C

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

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

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021

Showing 1–20 of 102 · Page 1 of 6

17
Disallowance16
Section 13214
Reassessment10
AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

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

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

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

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

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

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

160, Linghi Chetty Street, Non-Corporate Ward-11(1), Mannadi, Chennai-600 001. Chennai. [PAN: AAATA 0990 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) 3 I.T.A. No.2849, 3247 to 3259/CHNY/2019 अपीलाथ" क" ओर से/Appellant by : Shri J. Prabhakar, FCA ""यथ" क" ओर से/Respondent by : Shri G. Chandrababu, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 16.02.2021 घोषणा क" तार"ख

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

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

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

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

147 was already concluded, ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 6 -: reassessment proceedings initiated by issuance of notice under section 148A(b) in consequence to decision of Supreme Court in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 could be justified”? 7. For the adjudication of the legal issue, we have to see the legal

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

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

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

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

147 was already concluded, ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 6 -: reassessment proceedings initiated by issuance of notice under section 148A(b) in consequence to decision of Supreme Court in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 could be justified”? 7. For the adjudication of the legal issue, we have to see the legal

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

u/s. 143(3) r.w.s 147 of the IT Act, 1961 is completed as under: Returned Income: Rs.44,86,960/- Assessed Income: Rs.44,86,960/- Income Tax computation sheet and demand notice enclosed’’. The ld. AR further referred the paper book consisting of pages (1-375). The ld. AR specifically pointed out page 232 and page 256 at point 3 which

MAHINDRA HOLIDAYS AND RESORTS INDIA LTD.,CHENNAI vs. DCIT LTU 1 , CHENNAI

In the result the appeals of the assessee i

ITA 1012/CHNY/2019[2015-16]Status: DisposedITAT Chennai10 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis

DCIT LTPU 1, CHENNAI vs. M/S MAHINDRA HOLIDAYS & RESORTS (P) LTD, CHENNAI

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 944/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 939/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

u/s 143(3) on 17-03-2005, in view of the decision of the Hon'ble Supreme Court in the case of Kelvinator of India Ltd., referred to supra, the re-opening is liable to be held to be invalid as the same is beyond the period of 4 years and the re-opening is only on the basis