ADDL CIT LTU, MUMBAI vs. THE SHIPPING CORPORATION OF INDIA LTD, MUMBAI
In the result the appeal filed by the Revenue is dismissed
ITA 2129/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Nov 2019AY 2006-07
Bench: Shri Mahavir Singh & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.2551&2129/Mum/2012 नििाारण वर्ा/Asstt. Year:2006-07 The Shipping Corporation Of Additional Commissioner India Ltd. Vs. Of Income Tax Ltu Shipping House, 10Th Floor, 245, 29Th Floor, World Trade Madam Cama Road, Nariman Centre, Colaba, Mumbai- Point, Mumbai-400021 400006 Pan: Aaa Ct1 524 F Assistant Commissioner Of The Shipping Corporation Income Tax Ltu Of India Ltd. Centre-I, 28Th Floor, World Trade Shipping House, 10Th Centre, Cuffe Parade, Mumbai- Floor, 245, Madam Cama 400005 Road, Nariman Point, Mumbai-400021 Pan: Aaa Ct1 524 F
For Respondent: Shri R. Manjunatha Swamy
Section 11Section 143(1)Section 143(2)Section 143(3)Section 147Section 234D
reassessment to be opened after period of 4 years had elapsed had not been met. This was a case in which the Assessing
Officer raised specific queries on several occasions and all the queries were answered. Once all the material was before the Assessing Officer and he chose not to deal with the several contentions raised by the petitioner