DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI
In the result, appeal filed by the Revenue for Asst
ITA 2410/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Jun 2021AY 2014-15
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P
For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68
7 to 20 of ld. CIT(A) order.
The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found