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)
u/s 144C, knowingly well that the appellant company had simultaneously filed an appeal before the CIT(A) is mischievous, suppression of facts and opposed to the law.
For the aforesaid reasons, the appeal filed by the appellant may kindly be dismissed and appropriate cost be imposed under Rule 32A of ITAT Rules
1963, for the suppression of facts that could