M/S. MAHINDRA RESIDENTIAL DEVELOPERS LTD.,,KANCHIPURAM vs. ITO, CORPORATE WARD - 4 (1),, CHENNAI
In the result, the appeals of the assessee for AYs 2012-13, 2013-14
ITA 338/CHNY/2020[2013-14]Status: DisposedITAT Chennai06 Sept 2024AY 2013-14
Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.870/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 & आयकर अपील सं./Ita Nos.338 & 339/Chny/2020 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15
For Appellant: Mr.Raghavan-For Respondent: Shri A. Sasikumar, CIT
Section 10ASection 143(2)Section 143(3)Section 80
11A did
not withdraw the benefit accorded under the Income Tax Act. The
assessee further submitted that the decisions cited by the Revenue
including the above-mentioned decision of Hon’ble Delhi High Court
(supra) was distinguishable. The assessee also filed written submissions
in this regard.
14. We have heard both the parties, perused the relevant provisions
