AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI
In the result, all the three appeals filed by the assessee are allowed, as above
ITA 2804/MUM/2012[1999-00]Status: DisposedITAT Mumbai17 Nov 2017AY 1999-00
Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R
For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274
u/s 274 r.w.s. 271(1)(c) of the Act and assessee was not made aware as to which of the two limbs of Sec. 271(1)(c) of the Act was to be responded to.”
Along with this additional ground (supra), the assessee has also pleaded that the Bench consider admission of this ground for adjudication since
