THAMIRA GREEN FARMS P. LTD.,CHENNAI vs. ADDL.CIT CORPORATE RANGE 3 , CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 1845/CHNY/2018[2008-09]Status: DisposedITAT Chennai22 Sept 2023AY 2008-09
Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1845/Chny/2018 िनधा"रण वष" / Assessment Year: 2008-09 M/S. Thamira Green Farm P The Additional Commissioner Of Ltd., V. Income Tax, No. 1824/4, Gautham Corporate Range -3, Apartments, 1St Floor, Chennai. 18Th Main Road, Anna Nagar West, Chennai – 600 040. [Pan: Aacct-7926-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 22.09.2023 आदेश /O R D E R
For Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 269SSection 271Section 271DSection 273B
271D of the Act. The ld. Assessing Officer, has discussed the issue at length in light of certain judicial precedents and held that the claim of the appellant that it could not open bank account in those areas for the reason that, they have purchased lands from various sellers and once the sellers found that there are transactions
