M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI
In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous
ITA 303/CHNY/2026[2018-19]Status: DisposedITAT Chennai10 Feb 2026AY 2018-19
Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.303/Chny/2026 & Sa No.29/Chny/2026 (Arising Out Of Ita No.303/Chny/2026) िनधा$रण वष$ /Assessment Year: 2018-19 M/S. Citadines Omr Aparthotel Pvt. The Income Tax Officer, Ltd., Vs. Corporate Ward-1(3), No.94, Somerset Greenways, Chennai. Sathyadev Avenue, Raja Annamalaipuram, Chennai – 600 028. Pan: Aadcr 5653C
For Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 250Section 263Section 270ASection 270A(6)(a)Section 40A(7)
276C of section 276CC, if he fulfils the following conditions, namely:—
(a) the tax and interest payable as per the order of assessment or reassessment under sub-section (3) of section 143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal