Case Law Details
Case Name : The Assistant Commissioner of Income Tax Vs. M/s. Shree Shakthi Ware House (P) Ltd. (ITAT Chennai)
Appeal Number : I.T.A. Nos. 503 and 504/Mds/2011
Date of Judgement/Order : 12/12/2011
Related Assessment Year : 2001-02
Courts :
All ITAT ITAT Chennai
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ACIT Vs. Shree Shakthi Ware House (P) Ltd. (ITAT Chennai) – On both the years Circular No.3/2011 of CBDT will apply and due to low tax effect, the appeals of the Revenue are not maintainable. There is no case for the Revenue that the issue involved has got any cascading effect over other years or on the assessments of any group of which assessee is a part.
INCOME-TAX APPELLATE TRIBUNAL, CHENNAI
I.T.A. Nos. 503 and 504/Mds/2011
Assessment Year: 2001-02 and 2002-03
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