DCIT CC-2(1), CHENNAI vs. M/S GREEN STAR FERTILIZERS LIMITED, CHENNAI
In the result, appeal filed by the revenue is allowed for statistical purposes
ITA 868/CHNY/2020[2014-15]Status: DisposedITAT Chennai31 Jan 2023AY 2014-15
Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.: 868/Chny/2020 िनधा"रण वष" / Assessment Year: 2014-15 The Deputy Commissioner Of M/S. Green Star Fertilizers Income-Tax, V. Limited, No. 88, Spic House, 7Th Floor, Corporate Circle-2(1), Chennai. Mount Road, Guindy, Chennai – 600 018. [Pan: Aadcg-9451-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Hem Bhupal, Jcit ""यथ" क" ओर से/Respondent By : Shri. B. Ramakrishnan, Fca सुनवाई क" तारीख/Date Of Hearing : 29.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 31.01.2023
For Appellant: Shri. D. Hem Bhupal, JCITFor Respondent: Shri. B. Ramakrishnan, FCA
Section 143(3)Section 147Section 14ASection 43A
u/s 145 (2) of the I.T Act. It is to be noted that section 43AA is not applicable to the asseessee as it is effected from the 1st day of April, 2017 and the facts of the assessee case is different. Since section 43A is not
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ITA. No: 868/Chny/2020
applicable as the assets were not purchased from abroad
