TATA CHEMICALS LTD,MUMBAI vs. DCIT 2(3), MUMBAI
In the result additional ground raised by the assessee vide additional ground number 3 and ground number 5 of the appeal is allowed
ITA 2439/MUM/2011[2003-04]Status: DisposedITAT Mumbai16 Feb 2022AY 2003-04
Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am Dy. Commissioner Of Income Tata Chemicals Limited Tax 2(3), Bombay House Aayakar Bhavan, Fort, Vs. M.K. Road, Mumbai-400 001 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaact4059M Appellant By : Shri Nitesh Joshi, Ar Respondent By : Shri Milind Chavan, Dr Date Of Hearing: 20.12.2021 Date Of Pronouncement : 16.02.2022
For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Milind Chavan, DR
Section 41Section 80
TDS and advance tax payments of HLCL were not considered. The effective date of amalgamation was June
01, 2004 and the appointed date of amalgamation was April 01, 2002 i.e. HLCL amalgamated with the assessee w.e.f. April 2002. After amalgamation, the assessee filed a revised return of income for the financial year 2002-03
relevant to the impugned assessment year
