DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 148 of the Act r.w.s 153A of the Act to assess or reassess the income for ct r.w.s 153A

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 148 of the Act r.w.s 153A of the Act to assess or reassess the income for ct r.w.s 153A

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 153A(1). The explanation is that pending assessment or reassessment on the pending assessment or reassessment on the date

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment action would thus\nhave to not only satisfy the time frames constructed in terms of Section\n149, but in a relevant case concerned with a search, also those which\nwould be applicable by virtue of the provisions of Section 153A

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment action would thus\nhave to not only satisfy the time frames constructed in terms of Section\n149, but in a relevant case concerned with a search, also those which\nwould be applicable by virtue of the provisions of Section 153A

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment action would thus\nhave to not only satisfy the time frames constructed in terms of Section\n149, but in a relevant case concerned with a search, also those which\nwould be applicable by virtue of the provisions of Section 153A

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment action would thus\nhave to not only satisfy the time frames constructed in terms of Section\n149, but in a relevant case concerned with a search, also those which\nwould be applicable by virtue of the provisions of Section 153A