ABT LIMITED,CHENNAI vs. THE PCIT(CENTRAL), CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 62/CHNY/2021[2014-15]Status: DisposedITAT Chennai24 Aug 2022AY 2014-15
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 61 & 62/Chny/2021 िनधा"रण वष"/Assessment Years:2013-14 & 2014-15 M/S. Abt Limited, The Principal Commissioner Of 180, Race Course Road, Vs. Income Tax (Central), Coimbatore 641 018. Chennai-2, Chennai. [Pan:Aabca8398K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 01.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax (Central), Chennai-2, Chennai, Dated 04.03.2021 & 05.03.2021 Relevant To The Assessment Years 2013-14 & 2014-15 Respectively Challenging The Revision Orders Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].
For Appellant: Shri N. Arjun Raj, C.AFor Respondent: Shri M. Rajan, CIT
Section 115JSection 132Section 143(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 263
68,88,710/-, which was returned in response to the notice under section 153A of the Act.
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I.T.A. Nos.61 & 62/Chny/21
4. Against the assessment order passed by the Assessing Officer under section 143
